Western Australian Current Acts

DUTIES ACT 2008 - SECT 275

275 .         Duty endorsement is evidence of certain matters

                If a transaction record, or a duplicate of a transaction record, for a dutiable transaction is duty endorsed —

            (a)         the duty endorsement is evidence of —

                  (i)         the making of an assessment in relation to the dutiable transaction; and

                  (ii)         the amount of transfer duty (if any) and foreign transfer duty (if any) paid; and

                  (iii)         any other matter indicated in the duty endorsement;

                and

            (b)         except in proceedings under the Taxation Administration Act Part 4, the duty endorsement is conclusive evidence that the assessment is correct.

        [Section 275 amended: No. 24 of 2018 s. 13.]