Western Australian Current Acts Western Australian Current Acts (1) This section
applies to an instrument that —
(a)
effects a dutiable transaction; and
(b) is
not duty endorsed.
(2) If, after the
expiry of the time provided under section 23 within which an instrument
referred to in subsection (1) is to be lodged for duty endorsement, a person
who is not a party to the dutiable transaction effected by the instrument
—
(a) has
possession or control of the instrument; or
(b) acts
under the instrument,
that person must, as
soon as practicable, lodge the instrument or give notice of the instrument to
the Commissioner.
Penalty: a fine of $20 000.
(3) It is a defence to
a charge of an offence under subsection (2) to prove that the accused person
did not know and could not reasonably have been expected to have known that
—
(a) duty
is chargeable on the transaction effected by the instrument; or
(b) the
instrument was not duty endorsed.