Western Australian Numbered Acts

STAMP AMENDMENT ACT 2003 (NO. 2 OF 2003) - SECT 5

5 .         Section 4 amended

        (1)         Section 4 is amended by inserting before subsection (1) the following subsections —
“
        (1aa)         The Taxation Administration Act 2003 is to be read with this Act as if they formed a single Act.

        (1ab)         The Glossary at the end of the Taxation Administration Act 2003 defines or affects the meaning of some of the words and expressions used in this Act and also affects the operation of other provisions.

”.

        (2)         Section 4(1) is amended by deleting the definitions listed in the Table to this subsection.

Table of deleted definitions

“adhesive coupon”	“instrument”	“several”
“adhesive stamp”	“overseas transfer”	“stamp”
“Commissioner”	“paper”	“stamped”
“die”	“person”	“the Crown”
“duty”	“record”	“unencumbered value”
“executed” and “execution”

        (3)         Section 4(1) is amended by inserting the following definitions in their respective alphabetical positions —

“

        "dutiable statement" means a statement prepared under section 31B, 31C, 63AE, 75HA, 76AG, 76AN, 92A, 104, 112HA or 112P;

        "duty" means duty payable under this Act;

        "government body" means an agent or instrumentality of the State, or an SES organisation as defined in the Public Sector Management Act 1994 ;

        "instrument" does not include a return;

        "interstate duty" means duty of a similar nature to the duty payable under this Act that is payable in another State or Territory;

        "Part IIIBA statement" means —

            (a)         a section 76AG statement; or

            (b)         a section 76AN statement;

        "section 76AG statement" means a dutiable statement prepared under section 76AG in relation to which the Commissioner has not made a determination under section 76AG(5a);

        "section 76AN statement" means a dutiable statement prepared under section 76AN in relation to which the Commissioner has not made a determination under section 76AN(4a);

        "stamp", when used as a verb in relation to an instrument, means to endorse the instrument in accordance with section 17C;

        "stamp Act" means this Act or the Taxation Administration Act 2003 ;

”.