Western Australian Current Acts

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DUTIES ACT 2008 - SECT 273

273 .         Endorsing transaction records as to duty paid etc.

        (1)         In this section —

        required duty means —

            (a)         the transfer duty and foreign transfer duty (if any) chargeable; and

            (b)         anything relating to the duty that constitutes tax under the Taxation Administration Act section 62; and

            (c)         any penalty tax relating to the dutiable transaction or the duty.

        (2)         If a transaction record for a dutiable transaction is lodged for duty endorsement and any required duty is paid in full, the Commissioner must —

            (a)         if transfer duty is chargeable on the dutiable transaction — endorse the transaction record to indicate the amount of transfer duty paid; or

            (b)         if transfer duty is not chargeable on the dutiable transaction because of an exemption under this Act or another written law — endorse the transaction record to indicate that transfer duty is not chargeable because of the exemption; or

            (c)         if transfer duty is not chargeable on the dutiable transaction other than because of an exemption under this Act or another written law — endorse the transaction record to indicate that transfer duty is not chargeable.

        (2A)         If a transaction record for a foreign dutiable transaction is lodged for duty endorsement and any required duty is paid in full, the Commissioner must —

            (a)         if foreign transfer duty is chargeable on the foreign dutiable transaction — endorse the transaction record to indicate the amount of foreign transfer duty paid; or

            (b)         if foreign transfer duty is not chargeable on the foreign dutiable transaction because of an exemption under this Act or another written law — endorse the transaction record to indicate that foreign transfer duty is not chargeable because of the exemption; or

            (c)         if foreign transfer duty is not chargeable on the foreign dutiable transaction other than because of an exemption under this Act or another written law — endorse the transaction record to indicate that foreign transfer duty is not chargeable.

        (3A)         Despite subsections (2) and (2A), the Commissioner is not required to (but may) endorse a transaction record to indicate the duty paid as a consequence of an interim assessment.

        (3)         If a transaction record for a dutiable transaction is duty endorsed and another transaction record for the dutiable transaction (the new record ) is lodged for duty endorsement, the Commissioner may endorse the new record to indicate the amount of duty paid or that duty was not chargeable.

        (4)         If under a duties Act a transaction record for a dutiable transaction is in the Commissioner’s possession otherwise than because of lodgment, the Commissioner may endorse the transaction record as if it had been lodged for duty endorsement.

        (5)         A duplicate of a duty endorsed transaction record for a dutiable transaction may be —

            (a)         endorsed by the Commissioner; or

            (b)         endorsed or certified under a special tax return arrangement,

                to indicate the amount of duty paid or payable or that duty was not chargeable.

        [Section 273 amended: No. 10 of 2013 s. 8; No. 24 of 2018 s. 12.]



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