This legislation has been repealed.
(1) For the purposes
of the definition of “adhesive stamp” in section 4(1) and of
section 10, an adhesive stamp shall —
(a) be
approximately 24 millimetres in length and 21 millimetres in width;
(b) be
printed on special paper perforated along the edge;
(c) bear
the words “Stamp Duty” and the letters “W.A.”; and
(d) in
respect of a denomination specified in the second column of the First
Schedule, be of the design and colour specified opposite thereto in the third
and fourth columns, respectively, of that Schedule.
(2) There shall be an
embossing die of a denomination of 8 cents, which die shall —
(a) have
a diameter of 29 millimetres; and
(b)
include a design consisting of a black swan, the words “Duty
Stamp” and the letters “W.A.”, all surrounded by a laurel
wreath.
(3) The design of
imprinting shall comprise —
(a) a
line incorporating the date, the serial number of imprinting, a symbol
identifying the operator of the imprinting machine, the amount of duty and, in
respect of the type of stamping specified in the second column of the Second
Schedule, the form of symbol specified opposite thereto in the third column of
that Schedule; and
(b) an
exclusive electro print of the words “Western Australia Stamp
Duty”.
(4) For the purposes
of the definition of “adhesive coupon” in section 4(1) and of
section 10 —
(a) an
adhesive coupon shall be approximately 35 millimetres in length and 120
millimetres in width and the prescribed form of the adhesive coupon is set out
in form 1 in the Third Schedule; and
(b) the
amount of duty denoted by an adhesive coupon shall be imprinted on the
adhesive coupon by means of a cash register.
(5) When a duplicate
or counterpart of an original instrument is stamped, the stamp concerned shall
include a recital of the stamping of the original instrument in the form
“O/S $ .............” and the actual
amount of the duty on the original instrument shall be imprinted in the space
immediately following the dollar sign in that form.
(6) The duty paid in
respect of any return or statement furnished or lodged under the provisions of
the Act and these regulations shall be denoted on that return or statement by
cash register imprint or by such other method as may be approved.
(7) A person shall not
do embossing or imprinting of stamps except at an approved place.
(8) In
subregulation (7) —
“imprinting” does not include
imprinting on adhesive coupons.