Western Australian Numbered Acts Western Australian Numbered Acts (1) In this
section —
“business licence” has the meaning
given in section 79.
(2) If a business
licence is the subject of a dutiable transaction, a person must
not —
(a) give
effect to, receive, accept, approve or recognise the dutiable transaction
under a written law; or
(b)
register or record —
(i)
the dutiable transaction; or
(ii)
a transaction record for the dutiable transaction,
in any register of
business licences,
unless the
dutiable transaction is duty endorsed or an instrument that effects the
dutiable transaction has been lodged for duty endorsement in accordance with
section 23.
Penalty: a fine of $20 000.
(3) It is a defence to
a charge of an offence under subsection (2) to prove that the accused
person did not know and could not reasonably have been expected to have known
that —
(a) the
business licence was the subject of a dutiable transaction; or
(b) the
transaction was not duty endorsed; or
(c) an
instrument that effects the transaction had not been lodged for duty
endorsement.