Western Australian Numbered Acts

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STAMP AMENDMENT (ASSESSMENT) ACT 2005 (NO. 36 OF 2005) - SECT 8

8 .         Transitional provisions — Part IIIF

        (1)         An expression used in this section that is given a meaning in the Stamp Act 1921 (including old Part IIIF and new Part IIIF) has the meaning so given unless the contrary intention appears.

        (2)         New Part IIIF does not apply to or in respect of premiums or instalments paid to an insurer after commencement in respect of which duty, under old Part IIIF, became payable before commencement.

        (3)         A person who was an insurer (as defined in new Part IIIF) immediately before commencement is to be taken to have become an insurer on commencement for the purposes of new Part IIIF.

        (4)         In this section —

        “commencement” means the time at which section 6 of this Act comes into operation;

        “new Part IIIF” means Part IIIF of the Stamp Act 1921 as in force after commencement and, for the purposes of this section, is to be taken to include item 16 of the Second Schedule of the Stamp Act 1921 as in force after commencement;

        “old Part IIIF” means Part IIIF of the Stamp Act 1921 as in force immediately before commencement and, for the purposes of this section, is to be taken to include item 16 of the Second Schedule and item 8 of the Third Schedule of the Stamp Act 1921 , as in force immediately before commencement.




By Authority: JOHN A. STRIJK, Government Printer





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