Western Australian Current Acts

DUTIES ACT 2008 - SECT 279

279 .         Use of transaction records in civil proceedings

        (1)         Unless a transaction record for a dutiable transaction is duty endorsed, then, other than in respect of criminal proceedings, the transaction record is not available for use in any proceedings before a court or tribunal.

        (2)         Subsection (1) does not apply to a transaction record —

            (a)         where the person that produces the transaction record is the person liable to pay the duty —

                  (i)         if the transaction record has been transmitted to the Commissioner; or

                  (ii)         if the court or tribunal is satisfied that the transaction record will be transmitted to the Commissioner in accordance with arrangements approved by the court or tribunal;

                or

            (b)         where the person that produces the transaction record is not the person liable to pay the duty —

                  (i)         if the name and address of the person so liable and the transaction record have been transmitted to the Commissioner; or

                  (ii)         if the court or tribunal is satisfied that the name and address of the person so liable and the transaction record will be transmitted to the Commissioner in accordance with arrangements approved by the court or tribunal.

        (3)         Subsection (1) does not apply to —

            (a)         a duty endorsed duplicate of a transaction record for a dutiable transaction; or

            (b)         an unexecuted copy of an instrument that effects a dutiable transaction or an instrument that evidences a dutiable transaction if a court or tribunal is satisfied that a transaction record for the dutiable transaction is duty endorsed.

        [Section 279 inserted: No. 29 of 2012 s. 8.]