Western Australian Current Acts
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STAMP ACT 1921
TABLE OF PROVISIONS
Long Title
PART I -- Preliminary
1. Short title and commencement
2. Expiry of Act
4. Terms used in this Act M, MC
4A. Treatment of amounts payable for GST
PART II -- Conditional contracts (interpretation)
6. Meaning of “eligible conditional contract”
7. Persons who are “related” for the purposes of this Part
8. Meaning of “general conditional contract”
9. Meaning of “farming land conditional contract”
10. Meaning of “off-the-plan conditional contract”
11. Meaning of “mining tenement conditional contract”
12. Meaning of “subdivision conditional contract”
13. When a conditional contract becomes unconditional
14. Termination of conditional contracts on relevant grounds
PART III -- General provisions
16. Charge of duties on instruments MC
17. Liability to pay duty
17A. Time for payment of duty
17AA. Time for payment on certain conditional contracts
17B. Requirement to lodge instrument
17BA. Time for lodging certain conditional contracts
17C. Instrument to be endorsed when duty paid etc.
18. How instruments to be written
19. Instruments to be separately charged with duty in certain cases
20. Reduction of duty if matter not carried into effect
26. Facts and circumstances affecting duty to be set forth in instrument MC
27. Instruments not stamped inadmissible except in criminal proceedings
28. No instrument to be registered etc. unless stamped
29. Production of instruments as evidence
30. Secondary evidence
31. Stamped instruments as evidence
31B. Payment of duty on statements in absence of dutiable instrument
31C. Preparation of dutiable statement about voluntary transfers under the Financial Sector (Transfers of Business) Act 1999 of the Commonwealth
33. Valuation of land or other property
34. Duplicates and counterparts
35. Unlodged transfers -- independent person’s obligations
36. Mode of calculating ad valorem duty in certain cases
38. Instruments held in escrow
39. Determining whether securities are situated in Western Australia
40. Valuing a marketable security or right in respect of shares
PART IIIB -- Conveyances and transfers
63. Terms used in this Part
63AA. Registered unit trust schemes
63AB. Criteria for registration of a unit trust scheme
63AC. Interim registration
63AD. Cancellation of registration or interim registration
63ADA. Registration of private unit trust scheme as provisional public trust
63ADB. Cancellation of registration of provisional public trust
63AE. Dutiable statement about disqualifying event and subsequent transfers or dispositions
63AF. Duty chargeable on the dutiable statement
63AG. When unit trust scheme becomes private unit trust scheme
63AH. Liability for duty on aggregated dispositions
63AI. Interstate security duty
63AJ. Dutiable statement to be lodged
63A. Duty on certain decrees and orders
64. How ad valorem duty to be calculated in respect of stock and securities
65. How ad valorem duty to be calculated in respect of securities and periodical payments
66. How conveyances in consideration of a debt or subject to future payment etc. to be charged
67. Duty where conveyance is partly in consideration of improvements made or to be made on property
69. Conveyance duty in cases where conveyance made at request or by direction of intermediary
70. Certain transfers of chattels dutiable
71. Duty charged for 2 or more instruments of conveyance
72. Transfer or assignment of mortgages for value
73. As to conveyances on any occasion except sale or mortgage
73A. Conveyance subject to an option
73AA. Duty on conveyance not passing a beneficial interest
73AB. Duty on conveyance to correct error
73B. Conveyance agreement subject to unilateral determination
73C. Option to purchase with right to renew
73CA. Effect of Duties Act 2008 on sections 73D, 73DAA, 73DE and 73E
73D. Disposition of units in unit trust schemes
73DAA. Dutiable statement required if transfer or instrument not lodged
73DA. Holdings of majority interest unit trustee
73DB. Terms used in sections 73DC, 73DD and 73DE
73DC. Acquisition of majority interest or further interest in pooled investment trust
73DD. Meaning of “majority interest” and “further interest”
73DE. Dutiable statement to be lodged
73E. Disposition of shares in discretionary trustee companies
73F. Acquisition of a licence to carry on a business activity
73G. Farm-in agreements relating to mining tenements
74. Certain contracts to be chargeable as conveyances on sale
74A. Duty chargeable on certain conveyances of corporation property
74B. Transactions involving a call option and a put option
74C. Acquisition of certain business assets
75. Duty chargeable on conveyance for less than full consideration
75A. Power to exempt instruments made for charitable or similar purposes
75AB. Power to exempt instruments made in respect of certain funds or schemes
75ABA. Power to exempt transfers by bankruptcy trustee to bankrupt
75AC. Exchange of property
75AD. Duty chargeable on partition of property
75AE. Concessional rates for certain residential or business property
75AF. Computation of duty for 2 or more instruments
75AG. Reduction of duty or refund for first home owner
75AH. Further transfer to person who was first home owner
75C. Power to exempt for certain conveyances between spouses
75CA. Refund where contingent consideration is not paid
PART IIIBAA -- Certain transfers of farming property
75D. Terms used in this Part
75E. Application of this Part
75F. Power to exempt for farming property
75G. Partial exemption of duty
75H. Application for exemption
75HA. Subsequent liability for duty in certain circumstances
75I. Part IIIBA companies
PART IIIBAAA -- Exemptions for corporate reconstructions
75J. Terms used in this Part
75JAA. When a body corporate is dormant
75JA. Corporate reconstructions: exemptions
75JB. Corporate reorganisations: exemption from duty on conveyances between associated bodies corporate
75JBA. Operation of claw-back: application for pre-determination in certain cases
75JC. Corporate reorganisations: application for pre-determination
75JD. Corporate reorganisations: application for exemption
75JDA. Exemption may be withheld in certain cases
75JE. Claw-back (instruments)
75JF. Claw-back (Part IIIBA statements)
75JG. Offences and recovery of duty etc.
75JH. Revoking an exemption
PART IIIBA -- Duty on change of control of certain land-owning corporations
Division 1 -- Provisions applicable to this Part
75K. Effect of Duties Act 2008 on this Part
76. Terms used in this Part
76A. Relevant acquisitions by trustees
76AA. Assessment in the absence of a dutiable statement
76AB. Request that Commissioner determine whether dutiable statement is required to be lodged
Division 2 -- Companies taken to be registered in Western Australia
76AG. Preparation of dutiable statement
76AH. Statement chargeable with duty
76AI. Companies to which this Division applies
76AJ. Meaning of “relevant acquisition”
76AK. Meaning of “interest”, “majority interest” and “further interest”
76AL. How dutiable value is determined
76AM. Liability for duty
Division 3 -- Corporations incorporated, or taken to be registered, outside Western Australia, and certain other companies not within Division
76AN. Preparation of dutiable statement
76AO. Statement chargeable with duty
76AP. Corporations to which this Division applies
76AQ. Meaning of “relevant acquisition”
76AR. Meaning of “interest”, “majority interest” and “further interest”
76AS. How dutiable value is determined
Division 3a -- Listed companies taken to be registered in Western Australia
76AT. Preparation of dutiable statement
76ATA. Statement chargeable with duty
76ATB. Meaning of “listed land-holder WA company”
76ATC. Meaning of “relevant acquisition”
76ATD. Meaning of “interest”, “controlling interest” and “additional interest”
76ATE. How dutiable value is determined
76ATF. Liability for duty
Division 3b -- Listed corporations incorporated, or taken to be registered, outside Western Australia, and certain other companies not within Division 3a
76ATG. Preparation of dutiable statement
76ATH. Statement chargeable with duty
76ATI. Meaning of “listed land-holder corporation”
76ATJ. Meaning of “relevant acquisition”
76ATK. Meaning of “interest”, “controlling interest” and “additional interest”
76ATL. How dutiable value is determined
Division 4 -- Reassessment of liability for duty
76AU. Reassessment where deeming provision applied
Division 5 -- Avoidance of duty
76AV. Commissioner may determine that an obligation to lodge a statement has been avoided
76AW. Liability to pay duty that has been avoided
76AX. Reasons for determination that duty has been avoided
PART IIIC -- Vehicle licences
76AY. Effect of Duties Act 2008 on this PART
76B. Terms used in this Part
76C. Non-beneficial change of ownership
76D. Duty on the grant or transfer of a vehicle licence
76E. Determination of value and assessment of duty
76F. Payment of duty
76G. Applicant’s statement of value in application
76H. Seller’s obligation to notify purchase price
76I. Use of dealer registered vehicle for other purposes
76J. Use of specialised equipment on another vehicle
76K. Failure to apply for transfer of licence
76L. Powers of Director General and Commissioner
76M. Duty to be remitted to Commissioner
76N. Records
PART IIID -- Leases
77. Agreement for any lease to be charged as a lease
77A. Offer to lease
78. Leases: how to be charged in respect of produce etc.
79. Directions as to duty in certain cases
80A. Power to exempt instruments made for charitable or similar purposes
PART IIIE -- Mortgage duty
Division 1 -- Interpretation for this Part
81. Terms used in this Part M, MC
82. Meaning of “mortgage”
83. Meaning of “advance”
84. Meaning of “loan”
85. Meaning of “home mortgage”
Division 2 -- Liability for mortgage duty
85A. Mortgage duty abolished from 1 July 2008
86. Assessing mortgage duty
86A. Exemption -- refinancing home loans
86B. Exemption -- refinancing small business loans
87. Liability dates
88. Stamping before advance
Division 3 -- Amount secured by a mortgage
89. The secured amount
90. Contingent liabilities
91. Mortgage over property partly outside WA
91A. Mortgage packages
91B. Collateral mortgages
91C. Extent to which mortgage can be enforced
91D. Use of stamped and collateral mortgages as security
91E. Multi-jurisdictional statement
91F. Exemptions for charitable or public purposes
PART IIIF -- Insurance
Division 1 -- Interpretation in Part IIIF and connection to the State
91G. Effect of Duties Act 2008 on this Part
92. Terms used in this Part
92A. Meaning of “general insurance” and connection to the State
92B. Additional insurance -- life riders
92C. Payment of premiums
Division 2 -- Registration of insurers
93. Insurers to be registered
93A. Registration of insurers
93B. Cancelling registration of insurers
Division 3 -- Duty payable by insurers
94. Lodging returns and paying duty
94A. Calculating the amount of duty payable on a return
94B. Return period of an insurer
Division 4 -- Duty payable by insured persons
95. Meaning of “Division 4 insurer”
95A. Insured person to lodge statement and pay duty
95B. Insurer and intermediary to notify Commissioner of contracts of insurance
Division 5 -- General provisions
96. Apportionment of premiums and instalments
96A. Refunds
96B. Records
PART IVB -- Hire of goods
Division 1A -- Abolition of duty
112. Hire of goods duty abolished from 1 January 2007
Division 1 -- Interpretation in PART IVB
112I. Meaning of “commercial hire business”
112IA. Meaning of “goods”
112IB. Meaning of “hire of goods”
112IC. Meaning of “State hire of goods”
112ID. Meaning of “equipment financing arrangement” and “hire purchase agreement”
112IE. Meaning of “hiring charges”
112IF. Terms used in this Part
Division 2 -- Registration of commercial hire businesses
112J. Commercial hire businesses to be registered
112JA. Registration of commercial hire businesses
112JB. Cancelling registration of commercial hire businesses
Division 3 -- Connection to the State
112K. Connection to the State -- hire of goods and persons to which this Part applies
Division 4 -- Commercial hire businesses
112L. Lodging returns and paying duty
112LA. Calculating the assessable amount for a return period
112LB. Calculating the amount of duty payable on a return
112LC. Return period for a commercial hire business
112LD. Annual reconciliation
Division 5 -- Persons other than commercial hire businesses
112M. Statement of transaction
112MA. Lodging statements and paying duty
112MB. Method of calculating total hiring charges if they are not readily ascertainable
Division 6 -- General provisions
112N. Credit for duty paid in another Australian jurisdiction
112NA. Splitting or redirecting hiring charges -- anti-avoidance provision
112NB. Ascertainment and disclosure of place of use of goods
112NC. Records
PART IVC -- Exemptions in relation to aged or disabled persons
112Q. Certain residential agreements with charitable bodies exempt
112R. Certain aged care agreements exempt
112S. Instruments not required to be lodged
PART IVD -- Maintenance agreements and orders
112UA. Terms used in this Part
112UB. Application of Part IVD
112UC. Duty on maintenance agreements and orders
112UD. Duty on conveyance or transfer under maintenance agreement or order
PART IVE -- Managed investment schemes
112UE. Duty on certain instruments for the purpose of managed investment schemes
PART V -- Miscellaneous
113. Commissioner may impound unstamped documents
114. Commissioner may destroy instruments
119. Certain exemptions where the State of Western Australia etc. is a party M
120. Regulations
121. Application of section 1070A of the Corporations Act limited
122. Transitional provisions
SECOND SCHEDULE
THIRD SCHEDULE
SCHEDULE 4 -- Transitional provisions
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