Western Australian Repealed Regulations

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This legislation has been repealed.

STAMP REGULATIONS 1979 - REG 5

5 .         Form, size and material of stamps and dies and mode and place of impressing, affixing or denoting value of same

        (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.



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