Western Australian Current Acts

DUTIES ACT 2008 - SECT 147

147 .         Concessional rates for transactions referred to in Stamp Act 1921 s. 75AE

        (1)         A dutiable transaction is a concessional transaction for the purposes of this section if the instrument effecting or evidencing it would have been chargeable with duty under the Stamp Act 1921 Second Schedule item 4(5), if it had been first executed before 1 July 2008.

        (2)         Duty is chargeable on a concessional transaction at the applicable concessional rate of duty.

        [(3)         deleted]

        [Section 147 amended: No. 30 of 2008 s. 27; No. 16 of 2022 s. 22.]