Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 279

279 .         Receipt of transaction records in evidence

        (1)         A transaction record for a dutiable transaction —

            (a)         is not available for use in law or equity for any purpose; and

            (b)         cannot be presented in evidence in a court exercising civil jurisdiction,

                unless it is duty endorsed.

        (2)         Despite subsection (1), a court may admit in evidence a transaction record that is not duty endorsed —

            (a)         where the person that produces the transaction record is the person liable to pay the duty —

                  (i)         if the transaction record has been transmitted to the Commissioner; or

                  (ii)         if the court is satisfied that the transaction record will, after its admission, be transmitted to the Commissioner in accordance with arrangements approved by the court;

                or

            (b)         where the person that produces the transaction record is not the person liable to pay the duty —

                  (i)         if the name and address of the person so liable and the transaction record have been transmitted to the Commissioner; or

                  (ii)         if the court is satisfied that the name and address of the person so liable and the transaction record will be transmitted to the Commissioner in accordance with arrangements approved by the court.

        (3)         A court may admit in evidence a duty endorsed duplicate of a transaction record for a dutiable transaction.

        (4)         Despite subsection (1), a court may admit in evidence an unexecuted copy of an instrument that effects a dutiable transaction or an instrument that evidences a dutiable transaction if the court is satisfied that a transaction record for the dutiable transaction is duty endorsed.