Western Australian Current Acts Western Australian Current Acts (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.]