14. Service on the Commissioner (section 115)
(1) For the purposes of section 115(c) of the Act, the fax number for service of a document is ¾
(a) for land tax ¾ (08) 9226 0837;
(b) for stamp duty ¾ (08) 9226 0834; and
(c) for pay-roll tax ¾ (08) 9262 1348.
(2) For the purposes of section 115(d) of the Act, a document may be served in any of the following electronic formats ¾
(a) Microsoft Word;
(b) Adobe Portable Document Format (PDF);
(c) electronic mail (email);
(d) Hyperlink Text Mark up Language (HTML);
(e) Text (.txt).
(3) For the purposes of section 115(d) of the Act, the email address for service of a document is ¾
(a) for land tax ¾ landtax@dtf.wa.gov.au;
(b) for stamp duty ¾ stampduty@dtf.wa.gov.au; and
(c) for pay-roll tax ¾ payroll@dtf.wa.gov.au.