Western Australian Numbered Acts Western Australian Numbered Acts (1) A
dutiable transaction is "duty endorsed" if a transaction record for it is
duty endorsed.
(2) A transaction
record for a dutiable transaction is "duty endorsed” if it
is —
(a)
endorsed by the Commissioner under section 273(2), (3) or (4)
or 274(2); or
(b)
endorsed or certified under a special tax return arrangement to indicate that
an amount of duty has been paid or is payable or that duty is not chargeable.
(3) A duplicate of a
transaction record for a dutiable transaction is
"duty endorsed" if it is endorsed under section 273(5).
(4) If the
Commissioner has established procedures for the electronic lodgment and
recording of data on dutiable transactions, a reference in this Act to a
transaction record being duty endorsed includes a reference to it being
certified by the Commissioner in accordance with those procedures to indicate
that an amount of duty is paid or payable or that duty is not chargeable.