Western Australian Current Acts

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DUTIES ACT 2008 - SECT 272

272 .         Duty endorsed

        (1)         A dutiable transaction is duty endorsed if a transaction record for it is duty endorsed.

        (2)         A transaction record for a dutiable transaction is duty endorsed if it is —

            (a)         endorsed by the Commissioner —

                  (i)         under section 273(2), (3) or (4) or 274(2); and

                  (ii)         if the transaction is a foreign dutiable transaction — under section 273(2A);

                or

            (b)         endorsed or certified under a special tax return arrangement to indicate that an amount of duty has been paid or is payable or that duty is not chargeable.

        (3)         A duplicate of a transaction record for a dutiable transaction is duty endorsed if it is endorsed under section 273(5).

        (4)         If the Commissioner has established procedures for the electronic lodgment and recording of data on dutiable transactions, a reference in this Act to a transaction record being duty endorsed includes a reference to it being certified by the Commissioner in accordance with those procedures to indicate that an amount of duty is paid or payable or that duty is not chargeable.

        [Section 272 amended: No. 24 of 2018 s. 11.]



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