Western Australian Current Acts

DUTIES ACT 2008 - SECT 273A

273A .         Duty endorsement: electronic conveyancing instruments

        (1)         In this section —

        digitally sign has the meaning given in the Electronic Conveyancing Act 2014 section 3(1);

        electronic conveyancing instrument means an instrument in electronic form that, on being digitally signed, has, under the Electronic Conveyancing Act 2014 section 9(2), the same effect as if a paper document having the equivalent effect had been executed as provided in section 9(2)(a) or (b) of that Act.

        (2)         If the Commissioner has established procedures for the duty endorsement of transaction records that are in the form of electronic conveyancing instruments, a reference in this Act to a transaction record being duty endorsed includes a reference to a transaction record in that form being verified or certified by the Commissioner in accordance with those procedures to the effect that an amount of duty has been paid or is payable or that duty is not chargeable.

        (3)         The procedures referred to in subsection (2) may include procedures for verifying or certifying electronic conveyancing instruments before they are digitally signed, and in that case —

            (a)         the verification or certification of an electronic conveyancing instrument must be undertaken in accordance with those procedures as if the transaction to be effected by the instrument were a dutiable transaction, even though the instrument is not digitally signed; but

            (b)         the verification or certification of the electronic conveyancing instrument in accordance with those procedures becomes a duty endorsement under subsection (2) only when the instrument is digitally signed.

        [Section 273A inserted: No. 2 of 2014 s. 54.]