Western Australian Current Acts

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DUTIES ACT 2008 - SECT 22

22 .         Transfer duty statement to be made if no instrument

        (1)         The person liable to pay duty on a dutiable transaction must make a transfer duty statement in the approved form within the time provided under section 23 for lodging the statement unless the transaction is effected, or evidenced, by an instrument in hard copy form.

        Penalty: a fine of $20 000.

        (2)         For the purposes of subsection (1) and section 23(1)(a), an electronic conveyancing instrument that has been digitally signed is to be taken to be an instrument in hard copy form.

        [Section 22 amended: No. 2 of 2014 s. 51.]



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