Western Australian Numbered Acts Western Australian Numbered Acts (1) In this
section —
“duty” means transfer duty;
“required duty” means —
(a) the
duty chargeable; and
(b)
anything relating to the duty that constitutes tax under the Taxation
Administration Act section 62; and
(c) any
penalty tax relating to the dutiable transaction or the duty.
(2) If a transaction
record for a dutiable transaction is lodged for duty endorsement, the
Commissioner must —
(a) if
duty is chargeable on the dutiable transaction and the required duty is paid
in full — endorse the transaction record to indicate the amount so
paid; or
(b) if
duty is not chargeable on the dutiable transaction because of an exemption
under this Act or another written law — endorse the transaction
record to indicate that duty is not chargeable because of the exemption; or
(c) if
duty is not chargeable on the dutiable transaction other than because of an
exemption under this Act or another written law — endorse the
transaction record to indicate that duty is not chargeable.
(3) If a transaction
record for a dutiable transaction is duty endorsed and another transaction
record for the dutiable transaction (the "new record” ) is lodged for
duty endorsement, the Commissioner may endorse the new record to indicate the
amount of duty paid or that duty was not chargeable.
(4) If under a duties
Act a transaction record for a dutiable transaction is in the
Commissioner’s possession otherwise than because of lodgment, the
Commissioner may endorse the transaction record as if it had been lodged for
duty endorsement.
(5) A duplicate of a
duty endorsed transaction record for a dutiable transaction may
be —
(a)
endorsed by the Commissioner; or
(b)
endorsed or certified under a special tax return arrangement,
to indicate the amount
of duty paid or payable or that duty was not chargeable.