Western Australian Repealed Regulations

This legislation has been repealed.

STAMP REGULATIONS 1979 - NOTES

Notes

¹ This is a compilation of the Stamp Regulations 1979 and includes the amendments effected by the regulations referred to in the following Table ^4, 5.

Compilation table

Citation	Gazettal	Commencement
Stamp Regulations 1979	7 Dec 1979 pp.3780-7	7 Dec 1979
Stamp Amendment Regulations 1982	2 Feb 1982 p.408	2 Feb 1982
Stamp Amendment Regulations (No. 2) 1982	17 Sep 1982 p.3730	31 Jan 1983 (see regulation 2)
Stamp Amendment Regulations 1983	9 Sep 1983 p.3310	1 Dec 1983 (see regulation 2)
Stamp Amendment Regulations 1984	20 Jan 1984 p.128	20 Jan 1984
Stamp Amendment Regulations 1985	11 Jan 1985 p.177	1 Jan 1985 (see regulation 2)
Stamp Amendment Regulations (No. 2) 1985	26 Apr 1985 p.1424	26 April 1985
Stamp Amendment Regulations (No. 3) 1985	7 Jun 1985 pp.1933-4	1 Jul 1985 (see regulation 2)
Stamp Amendment Regulations (No. 4) 1985	3 Jan 1986 p.10	3 Jan 1986
Stamp Amendment Regulations 1986	27 Mar 1986 p.1302	27 Mar 1986
Stamp Amendment Regulations (No. 2) 1986	19 Dec 1986 pp.4865-8	11 Nov 1986 (see regulation 2)
Stamp Amendment Regulations (No. 3) 1986	19 Dec 1986 pp.4868-9	19 December 1986
Stamp Amendment Regulations 1987	16 Apr 1987 p.1365	11 Nov 1986 (see regulation 2)
Stamp Amendment Regulations (No. 2) 1987	24 Jul 1987 pp.2821-2	24 Jul 1987
Stamp Amendment Regulations (No. 3) 1987	7 Aug 1987 p.3081	7 Aug 1987
Stamp Amendment Regulations 1988	12 Feb 1988 p.402	12 Feb 1988
Stamp Amendment Regulations 1989	30 Jun 1989 p.1896	30 Jun 1989
Stamp Amendment Regulations (No. 2) 1989	29 Dec 1989 pp.4666-8	29 Dec 1989
Stamp Amendment Regulations 1990	20 Jul 1990 p.3544	20 Jul 1990
Stamp Amendment Regulations (No. 2) 1990	7 Dec 1990 pp.6054-5	7 Dec 1990
Stamp Amendment Regulations 1991	16 Aug 1991 p.4336	1 Sep 1991 (see regulation 2)
Stamp Amendment Regulations (No. 2) 1991	5 Jul 1991 p.3377	5 Jul 1991
Stamp Amendment Regulations (No. 3) 1991	23 Aug 1991 pp.4425-6	23 Aug 1991
Stamp Amendment Regulations 1992	3 Jul 1992 p.2982	3 Jul 1992
Stamp Amendment Regulations (No. 2) 1992	31 Jul 1992 p.3800	31 Jul 1992
Stamp Amendment Regulations (No. 3) 1992	25 Sep 1992 p.4776	25 Sep 1992
Stamp Amendment Regulations (No. 4) 1992	8 Jan 1993 p.71	8 Jan 1993
Stamp Amendment Regulations 1994	3 Jun 1994 p.2323	3 Jun 1994
Stamp Amendment Regulations (No. 2) 1994	18 Nov 1994 pp.5876-7	18 Nov 1994
Stamp Amendment Regulations (No. 3) 1994	7 Oct 1994 pp.5118-9	7 Oct 1994
Stamp Amendment Regulations 1995	15 Dec 1995 pp.6126-8	15 Dec 1995
Stamp Amendment Regulations (No. 2) 1995	24 Nov 1995 p.5462	25 Nov 1995 (see regulation 2 and Gazette 24 Nov 1995 p.5390)
Stamp Amendment Regulations 1996	14 Jun 1996 pp.2604-6	14 Jun 1996
Stamp Amendment Regulations (No. 2) 1996	17 Sep 1996 p.4710	17 Sep 1996
Stamp Amendment Regulations 1997	17 Jan 1997 pp.437-9	Regulations 4 and 8: operative 15 Jul 1996 (see regulation 2(2)); regulations 6 and 10: operative 30 Nov 1995 (see regulation 2(3)); balance: 17 Jan 1997 (see regulation 2(1))
Stamp Amendment Regulations (No. 2) 1997	18 Jul 1997 pp.3783-4	Regulations 5 and 6: deemed operative 14 Jan 1997 (see regulation 2(2)); balance: operative 18 Jul 1997
Stamp Amendment Regulations (No. 3) 1997	11 Nov 1997 p.6280	11 Nov 1997
Stamp Amendment Regulations (No. 4) 1997	28 Nov 1997 pp.7029-30	28 Nov 1997
Stamp Amendment Regulations (No. 5) 1997	6 Feb 1998 pp.663-4	6 Feb 1998
Stamp Amendment Regulations 1998	24 Jul 1998 p.3912	24 Jul 1998
Stamp Amendment Regulations (No. 2) 1998	10 Nov 1998 pp.6158-9	1 Dec 1998 (see regulation 2)
Stamp Amendment Regulations (No. 2) 1999	1 Oct 1999 pp.4727-8	1 Oct 1999
Stamp Amendment Regulations 2000	23 Jun 2000 pp.3210-11	1 Jul 2000 (see regulation 2)
Stamp Amendment Regulations 2001	12 Apr 2001 p. 2105	12 Apr 2001
Stamp Amendment Regulations (No. 2) 2001 3	5 Jun 2001 pp.2854-6	1 Jul 2001 (see regulation 2)
Corporations (Consequential Amendments) (FSR) Regulations 2003 Pt. 3	6 Jun 2003 p. 2023-6	11 Mar 2002 (see r. 2 and Commonwealth Gazette 24 Oct 2001 No. GN 42)
These regulations were repealed by the Stamp Regulations 2003 r. 3 as at 1 Jul 2003 (see s. 2 and Gazette 27 Jun 2003 p. 2416)

² Footnote no longer required.

³ Regulation 8(2) of the Stamp Amendment Regulations (No. 2) 2001 reads as follows:

“

(2) The repeal of regulation 14 of the Stamp Regulations 1979 does not affect the duties of a broker under that regulation.

”.

⁴ Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7 this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes Administration) Regulations 2002. Pt. 1 and Pt. 7 Div. 2 of those regulations read as follows:

“

Part 1—Preliminary

1. Citation

Theseregulations may be cited as the Commonwealth Places (Mirror Taxes Administration) Regulations 2002.

2. Commencement

(1) These regulations do not have effect unless an arrangement is in operation under section 5 of the Act.

(2) When such an arrangement is in operation, these regulations and the modifications they prescribe are deemed to have taken effect on 6 October 1997.

(3) If a State taxing law was repealed before these regulations take effect then, despite the repeal, when these regulations are deemed under subsection (2) to have taken effect, the repealed law is deemed to have been modified, in accordance with these regulations, on 6 October 1997.

3. Modification of State taxing laws

(1) In its operation as an applied WA law, the Act is modified by omitting section 7.

(2) For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (3).

(3) If —

(a) a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction;

(b) a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction;

(c) the person has taken the action in accordance with the corresponding applied law; and

(d) the Commissioner has enough information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires,

then —

(e) the person is not required to take the action under the State taxing law; and

(f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.

(4) The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act.

Part 7 — Stamp duty

Division 2 — The Stamp Regulations 1979

71. Modification of the Stamp Regulations 1979

This Division sets out modifications of the Stamp Regulations 1979*.

[* Reprinted as at 3 November 2000.
For amendments to 14 November 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 319.]

72. Regulation 1A inserted

After regulation 1 the following regulation is inserted —

“

1A. Application of regulations in non-Commonwealth places

(1) In these regulations, unless the contrary intention appears —

(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and

(b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.

(2) These regulations are to be read with the applied Stamp Regulations as a single body of law.

(3) In these regulations —

“applied Stamp Regulations” means the Stamp Regulations 1979 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Stamp Regulations apply, or are taken to have applied, under the Commonwealth Mirror Taxes Act.

”.
”.

⁵ Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 8(2) of the Commonwealth, this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002. Pt. 1 and Pt. 7 Div. 2 of that notice read as follows:

“

Part 1 — Preliminary

1. Citation

Thisnotice may be cited as the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.

2. Commencement

(1) This notice does not have effect unless an arrangement is in operation under section 9 of the Commonwealth Places Mirror Taxes Act in relation to Western Australia.

(2) When such an arrangement is in operation, this notice and the modifications it prescribes are deemed to have taken effect on 6 October 1997.

(3) If an applied WA law was repealed before this notice takes effect then, despite the repeal, when this notice is deemed under subsection (2) to have taken effect, the repealed law is deemed to have been modified on 6 October 1997 as set out in this notice.

3. Definitions

In this notice —

“applied WA law” means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“WA taxing law” means a State taxing law of Western Australia.

4. Modification of applied WA laws

(1) For the purposes of section 8 of the Commonwealth Mirror Taxes Act, each applied WA law is taken to be modified to the extent necessary to give effect to subregulation (2).

(2) If —

(a) an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction;

(b) a person is required or permitted, or could be required or permitted, to take an action under both the applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction;

(c) the person has taken the action in accordance with the corresponding State taxing law; and

(d) the Commissioner has enough information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the applied WA law or the corresponding State taxing law or both, as the case requires,

then —

(e) the person is not required to take the action under the applied WA law; and

(f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event, state of affairs or transaction.

(3) The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of section 8 of the Commonwealth Mirror Taxes Act.

Part 7 — Stamp duty

Division 2 — The applied Stamp Regulations 1979

106. Modification of the applied regulations

This Division sets out modifications of the Stamp Regulations 1979* of Western Australia.

[* Reprinted 3 November 2000.

For amendments to 9 December 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 319.]

107. Regulation 1A inserted

After regulation 1 the following regulation is inserted —

“

1A. Application of regulations in Commonwealth places

(1) In these regulations —

(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and

(b) a reference to the Act is to be read as a reference to the Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

(2) These regulations are to be read as a single body of law with the Stamp Regulations 1979 in their application as a law of Western Australia.

(3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth.

”.

108. Regulation 19 modified

Regulation 19(1)(b) is modified by deleting “State Revenue Department” and inserting instead —

“

Department of Treasury and Finance of Western Australia

”.
”.

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)
approved 2
authorised financial institution 10(10)
authorised person 4(2)
credit 8AAA(2)
Defence Service Homes Insurance Scheme 7B(1)
financial institution 8AAA(2)
health insurance business 7A(1)
imprinting 5(8)
indicating stamp 9(2)
permitted person 19(3)
personal loan 8AAA(2)
registered organisation 7A(1)
section 2
the assessment of duty form 4(1)
unregistered person 18(5)