2 Under the Alteration of Statutory Designations Order (No. 2) 1996, references to the Commissioner of State Taxation are to be construed as references to the Commissioner of State Revenue.
3 Under the Public Sector Management Act 1994 s. 112(1), a reference to the Public Service Act 1978 is to be read as if it had been amended to be a reference to the Public Sector Management Act 1994. The reference was substituted under the Reprints Act 1984 s. 7(4)(g).
4 The Stamp Amendment Act 1990 s. 3(2) reads as follows:
} (2) Section 15A of the principal Act inserted by subsection (1) applies to a rescission, annulment, discharge or cancellation of an instrument or failure of a matter or matters contained in an instrument or to which an instrument relates that occurred on or after 1 July 1988.
} (2) Subsection 3 as inserted in section 27 of the principal Act by this Act applies to an instrument or document executed before or after the commencement of this Act.
} (2) Section 27(3) as inserted in the principal Act by subsection (1) applies to an instrument or document executed before or after the day on which this section commences.
} (2) Section 33A inserted in the principal Act by subsection (1) shall have effect only in respect of objections made and appeals brought after the commencement of this section.
9 The Stamp Amendment Act 1995 s. 6(2) reads as follows:
} (2) Section 73F is enacted to avoid doubt and does not limit the application of the principal Act as enacted before the commencement of this section to transactions entered into in relation to business licences (within the meaning of that section) before that commencement.
} (2) Notwithstanding subsection (1), section 75AE(2)(b) of the principal Act as in force before the coming into operation of this section has effect for determining whether a purchaser is an entitled person for the purposes of section 75AE if the conveyance or transfer of property in question was executed before 1 November 1989.
} (2) Notwithstanding subsection (1), section 75AG(5)(c)(i) of the principal Act as in force before the coming into operation of this section has effect for determining whether a person is a first home owner for the purposes of section 75AG if the instrument of acquisition of the property in question was executed before 1 November 1989.
(3) In subsection (2) }instrument of acquisition~ has the same meaning as it has in section 75AG of the principal Act.
} (3) Section 75AG(10) of the principal Act as amended by subsection (1) and section 75AG(10a) as inserted in the principal Act by subsection (2) apply to instruments of acquisition, within the meaning of section 75AG(1) of the principal Act, that are executed on or after the day on which this section commences.
} (2) An exemption or refund may be allowed under Part IIIBAA of the principal Act as inserted by this section in respect of an instrument executed on or after the day on which this Act comes into operation.
} (5) Section 75E of the principal Act as amended by this Act applies to an instrument executed on or after the commencement of the Revenue Laws Amendment (Assessment) Act 1996.
} (2) In the event of a cessation of ownership or control referred to in section 75JB(5f)(a) or (b) of the Stamp Act 1921 as inserted by subsection (1) taking place on or after 25 May 2000 and before this Act receives the Royal Assent, the notification required by section 75JB(5f)(c) of that Act is to be given within one month after this Act receives the Royal Assent.
} (2) In subsections (3) and (4) ¾
}transitional period~ means the period beginning on 25 October 1999 and ending when subsection (1) comes into operation.
(3) If an exemption under section 75JB of the Stamp Act 1921 has been granted during the transitional period and the Commissioner is of the opinion that it would not have been granted if subsection (1) had come into operation on 25 October 1999, the claw-back under Part IIIBAAA of that Act applies.
(4) Section 75JDA(4) of the Stamp Act 1921 does not apply to a requirement under section 75JC(5) of that Act if the determination under section 75JC was made during the transitional period.
18 The Stamp Amendment Act 1996 s. 9 reads as follows:
} 9. Transitional
(1) If because of the amendments made by this Act to the Stamp Act 1921, a person is required under Division 2 of Part IIIBA of that Act to lodge a statement in respect of a relevant acquisition that occurred on or after 20 November 1995 and before this Act receives the Royal Assent, then despite section 76AG(3) of that Act the statement shall be lodged within 3 months after the date on which this Act receives the Royal Assent.
(2) If under section 112HA of the Stamp Act 1921 as inserted by section 8 of this Act, a statement in respect of a capital reduction or a share cancellation is required to be lodged by that section before this Act receives the Royal Assent, then despite section 112HA of that Act the statement shall be lodged within 3 months after the date on which this Act receives the Royal Assent.
}
4. Retrospective application and transitional provisions
(1) Section 76AG inserted in the principal Act by section 22 of this Act extends to any relevant acquisition of a majority interest or a further interest in a company to which Division 2 of Part IIIBA of the principal Act applies that occurred on or after 19 January 1987, and the provisions of Divisions 1 and 2 of that Part and any regulations having effect for the purposes of those Divisions shall have effect accordingly.
(2) Section 76AN inserted in the principal Act by section 22 of this Act extends to any relevant acquisition of a majority interest or a further interest in a corporation to which Division 3 of Part IIIBA of the principal Act applies that occurred on or after 19 January 1987, and the provisions of Divisions 1 and 3 of that Part and any regulations having effect for the purposes of those Divisions shall have effect accordingly.
(3) Subsections (1) and (2) have effect notwithstanding that duty on an instrument effecting or evidencing an acquisition has already been paid under item 4 (3) of the Second Schedule.
(4) A statement required by subsection (1) or (2) shall be prepared and lodged not later than 3 months after the commencement of this section.
(5) Notwithstanding subsection (1) or (2), a previous acquisition referred to in subparagraph (ii) of section 76AJ(1)(a) or subparagraph (ii) of section 76AQ(1)(a) of the principal Act shall not be taken into account for the purposes of that subparagraph if it occurred before 19 January 1987.
(6) Regulations having retrospective effect to 19 January 1987 may be made under section 120(1) of the principal Act so far as it is necessary or expedient to do so to give effect to this section.
(7) An expression used in this section in relation to a Division of Part IIIBA of the principal Act has the same meaning as it has for the purposes of that Division.
} 21. Transitional
(1) In this section ¾
}amended provisions~ means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the Stamp Act 1921 as enacted after the coming into operation of this Act;
}existing provisions~ means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the Stamp Act 1921 as enacted before the coming into operation of this Act.
(2) Subject to subsection (3), the existing provisions continue to apply to and in relation to an acquisition of an interest in a corporation that occurred before 10 August 2000 and the amended provisions do not apply to it.
(3) Subsection (2) does not affect the operation of the amended provisions in relation to an acquisition of an interest that occurred before 10 August 2000 in so far as those provisions have effect for the purpose of determining whether an acquisition that occurred on or after 10 August 2000 is a relevant acquisition for the purposes of those provisions.
(4) If ¾
(a) a legally enforceable agreement in writing was executed before 10 August 2000;
(b) that agreement created before 10 August 2000 an entitlement to an interest in a corporation; and
(c) that entitlement resulted or results in that interest being acquired on or after 10 August 2000 but before 1 January 2001,
the acquisition of that interest is to be regarded for the purposes of subsections (2) and (3) as having occurred before 10 August 2000.
(5) Despite section 76AG(3) or 76AN(2), as the case may be, of the amended provisions, if ¾
(a) an acquisition of an interest in a corporation occurred on or after 10 August 2000 but before this Act receives the Royal Assent;
the statement may be lodged at any time before the end of the period of 3 months after the day on which this Act receives the Royal Assent.
} (2) Subject to subsection (3), if an application for the issue or transfer of a motor vehicle licence is made to a licensing authority before this section commences, then the Stamp Act 1921 as it was in force immediately before this section commences continues to operate in respect of the issue or transfer of the licence.
(3) If ¾
(b) an application for the issue or transfer of a motor vehicle licence is made to a licensing authority on or after 1 July 1999; and
(b) stamp duty in respect of the issue or transfer is not paid before the day on which this section commences,
then the Stamp Act 1921 as amended by subsection (1) operates in respect of the issue or transfer of the licence.
(4) If under section 76C(9), (10) or (10C) of the Stamp Act 1921 duty is assessed before this section commences, then the Stamp Act 1921 as it was in force immediately before this section commences continues to operate in respect of any issue or transfer of a licence as a result of the assessment.
} (2) Section 76CA as inserted in the principal Act by this Act applies to an application for a transfer of a licence for a motor vehicle made after the commencement of this Act.
(3) Section 76CB as inserted in the principal Act by this Act applies to an application for a licence or transfer of a motor vehicle made after the commencement of this Act.
} (2) Section 76D of the principal Act as it was in force immediately before the commencement day continues to have effect after the commencement day in relation to deeds made before the commencement day despite the repeal of Part IIICA by this Act.
(3) In subsection (2) ¾
}commencement day~ means the day on which this Act comes into operation.
25 The Acts Amendment (Continuing Lotteries) Act 2000 Pt. 4 reads as follows:
In this Part ¾
}commencement day~ means the day on which this Act comes into operation;
}Commission~ means the Gaming Commission of Western Australia, established under the Gaming Commission Act 1987;
}Commissioner of State Revenue~ means the chief executive officer of the State Revenue Department;
}Gaming Commission Act~ means the Gaming Commission Act 1987 as amended by this Act;
}Stamp Act~ means the Stamp Act 1921 as in force immediately prior to the commencement day.
18. Licences
A licence issued under Part IVAA of the Stamp Act and in force immediately before the commencement day ¾
(a) is taken to be a licence issued under Part V Division 7 of the Gaming Commission Act; and
(b) subject to that Division, continues in force until ¾
(i) the day on which the licence would have expired under Part IVAA of the Stamp Act; or
(ii) 5 years after the commencement day,
whichever is the earlier.
19. Cancellation of licence
For the purposes of section 104B(3)(c) of the Gaming Commission Act, the cancellation of a licence under Part IVAA of the Stamp Act is to be treated as if it were a cancellation under the Gaming Commission Act, Part V Division 7.
20. Pending appeals
(1) Subject to subsection (2), an appeal commenced under section 111 of the Stamp Act before the commencement day, may be continued and dealt with as if the amendments in Parts 2 and 3 of this Act had not been passed.
(2) For the purposes of continuing and dealing with pending appeals, if a Local Court wishes to exercise its power, under section 111(3)(b) of the Stamp Act, to remit a matter under appeal, it is to remit that matter to the Commission, instead of the Commissioner of State Revenue.
21. Continuing effect of approvals
Any approval granted under section 111B of the Stamp Act continues in force until that approval is varied or revoked by the Commission under section 104F(2) of the Gaming Commission Act.
22. Returns
If duty payable to the Commissioner of State Revenue under section 111B of the Stamp Act on a return lodged, or to be lodged, with the Commissioner of State Revenue under section 111B of the Stamp Act has not been paid prior to the commencement day then, despite this Act, the duty payable continues as a debt due to the Commissioner of State Revenue.
23. Refund of duty
Where a licensed supplier is entitled to a refund of duty from the Commissioner of State Revenue under section 111D of the Stamp Act, and that duty has not been refunded before or on the commencement day, then despite this Act, the licensed supplier is entitled to a refund of that amount of duty from the Commissioner of State Revenue.
24. Memoranda
(1) Where the Commissioner of State Revenue was entitled to create a memorandum under section 111E of the Stamp Act, and that entitlement had not been exercised by the Commissioner of State Revenue before or on the commencement day, then on and from the commencement day the Commission is instead entitled to create that memorandum.
(2) In addition to the entitlement under subsection (1), the Commission is entitled to assess the amount to be paid (including any fine), and to collect the outstanding amount, in relation to a memorandum created under subsection (1).
} (2) Section 112AB of the Stamp Act 1921 as inserted by subsection (1) applies to a share buy-back, within the meaning of that section, carried out before, on or after the day on which this section commences.
29. Transitional
A WA company may, within 15 days of the end of the month in which this Act receives the Royal Assent, lodge a return and pay duty under section 112FU as inserted in the principal Act by section 27 in respect of a transfer registered by the WA company after 14 January 1997 and before this Act received the Royal Assent and in that case the return is taken to have been made, and the duty is taken to have been paid, in accordance with section 112FU.
} (2) Where duty has been or is being paid under section 112K of this Act in respect of a loan, other than a loan upon an account current, at the rate provided for by that section as it was prior to the coming into operation of this section of this Act, section 112K(1)(b) shall continue to apply in respect of every such loan as if this section had not been enacted.
} (2) A notice of election given under section 112K(2) of the principal Act as in force before the commencement of this Act and not cancelled shall continue to have effect as if given under that subsection after the commencement of this Act.
} (2) If before the commencement of this Act, duty has been paid under item 8(1) of the Second Schedule to the principal Act in respect of an instrument that is exempt from duty because of the amendment to the Third Schedule made by subsection (1), the person by or on whose behalf the duty was paid may make written application to the Commissioner for the refund of the duty.
(3) On receipt of an application under subsection (1) and on being satisfied that the applicant is the person by or on whose behalf the duty was paid, the Commissioner is to refund the duty to the applicant.
32 The Acts Amendment (Land Administration) Act 1997 came into operation 30 Mar 1998.
33 Now Minister for Resources Development.
34 The Stamp Act Amendment Act 1929 was repealed by the Stamp Act Amendment Act (No. 3) 1930 s. 4.
35 The renumbering of Parts, Divisions, sections, etc., effected in the 1934 reprint (in the appendix to the annual sessional volume of 1933-1934) and subsequent reprints has been retained. References to the original numbering are contained in those reprints.
36 The Stamp Act Amendment Act (No. 2) 1952 was repealed by the Betting Control Act 1954 s. 3(1) before it commenced operation.
37 The Second Schedule to the Metric Conversion Act 1972 was inserted by the Metric Conversion Act Amendment Act 1973.
38 The Stamp Amendment Act 1986 s. 21(2) reads as follows:
} (2) The exemptions provided for by subitems (2) and (3) inserted by paragraph (b) of subsection (1) apply to a policy of insurance, or a renewal, entered into after the commencement of that paragraph.
} (2) Nothing in this section affects the approval of an odd lot specialist given under the principal Act before the coming into operation of this section and any odd lot specialist so approved shall be taken to have been approved as an odd lot specialist under the principal Act as amended by this Act.
} 5. Saving provision
The principal Act as in force immediately before the commencement of this Act continues to operate in respect of conveyances and transfers of marketable securities and rights in respect of shares made or executed before 1 July 1995.
} 24. Reassessment
(1) This Division has effect notwithstanding that duty on an instrument has been assessed on or after 27 December 1996 and before the day on which this Act receives the Royal Assent (the }original assessment~).
(2) If it appears to the Commissioner that the original assessment is for a lesser amount than would be assessed under the principal Act as amended by this Division, the Commissioner may make a reassessment of the duty chargeable.
(3) The reassessment supersedes the original assessment.
(4) The reassessment is taken to have been made under the principal Act and the provisions of the principal Act apply to and in relation to the reassessment as if it were an assessment under that Act.
} 48. Transitional
The Commissioner is to refund the amount of any duty paid on a vehicle licence if ¾
(a) the licence was issued on or after 16 January 1997;
(b) the Commissioner is satisfied that, because of the amendments made to the principal Act by this Division duty is not payable on that licence; and
(c) an application is made in writing to the Commissioner for the refund within 12 months after the duty was paid.
} 13. Saving
Subject to section 2(4) and(5), and without limiting the operation of the Interpretation Act 1984, the provisions of the Stamp Act 1921 as in force immediately before 1 July 1998 continue to have effect in relation to instruments executed before 1 July 1998.
(4) Section 12(11) is deemed to have come into operation on 30 April 1998 in relation to a policy of insurance that is effected on or after 30 April 1998 and before 1 July 1998 if ¾
(a) the period for which the policy is valid commences on or after 1 July 1998; or
(b) the period for which the policy is valid commences on or after 30 April 1998 and before 1 July 1998 and the policy replaces another policy with the same insurer that would otherwise have expired on or after 1 July 1998.
(5) Section 12(11) is deemed to have come into operation on 30 April 1998 in relation to a policy of insurance that is renewed on or after 30 April 1998 and before 1 July 1998 if ¾
(a) the period for which the policy is renewed commences on or after 1 July 1998; or
(b) the policy being renewed would otherwise have expired on or after 1 July 1998.
3. Objectives
The main objectives of this Act are ¾
(a) to record the intention of this State to comply with, and give effect to, the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, a copy of which is set out in Schedule 1; and
(b) to implement, in part, measures described in that agreement.
32. Savings
(1) Subject to subsection (2), the former provisions continue to apply as if this Division were not enacted, to and in relation to ¾
(a) information referred to in section 9(1c) of those provisions that was acquired on or before 30 June 2001 or during the continued application under this section of Part IVA Division 4 of those provisions;
(b) instruments referred to in section 112D of those provisions that were executed on or before 30 June 2001 and the subsequent SCH-regulated transfers;
(c) transfers referred to in section 112E or 112F of those provisions that were made on or before 30 June 2001;
(d) sales and purchases referred to in Part IVA Division 3 of those provisions that were made or deemed to have been made on or before 30 June 2001;
(e) SCH-regulated transfers to which Part IVA Division 4 of those provisions applies that were made on or before 30 June 2001;
(f) matters referred to in Part IVA Division 5 of those provisions, until all instruments required to be endorsed under section 112D of those provisions have been so endorsed;
(g) relevant transactions referred to in Part IVAB of those provisions that were made or effected, or deemed to have been made or effected, on or before 30 June 2001;
(h) the matters referred to in the Second Schedule item 4A of those provisions where the conveyances or transfers were made on or before 30 June 2001; and
(i) exemptions in the Third Schedule of those provisions where the conveyances, transfers, sales or purchases were made on or before 30 June 2001.
(2) Regulations may be made under section 120 of the Stamp Act 1921 that, subject to any condition that the regulations may impose, terminate an obligation that, because of subsection (1), would otherwise continue under ¾
(a) section 112E(6) and (7) of the former provisions, in relation to a record referred to in section 112E(5) of the former provisions;
(b) section 112F(11) and (12) of the former provisions, in relation to a record referred to in section 112F(10) of the former provisions;
(c) section 112FI(5) and (6) of the former provisions, in relation to a record referred to in section 112FI(3) of the former provisions;
(d) section 112FJ(3) and (4) of the former provisions, in relation to a copy of an instrument endorsed under section 112FJ(2) of the former provisions;
(e) section 112FQ of the former provisions, in relation to the particulars and records referred to in that section; or
(f) section 112GF of the former provisions, in relation to books and records referred to in that section.
(3) In this section ¾
}former provisions~ means the Stamp Act 1921 as in force immediately before the coming into operation of this Division.
The amendments in this Division are to the Stamp Act 1921.
64. Section 76B amended
Section 76B(1) is amended in the definition of }transfer~ by deleting }section 24~ and inserting instead ¾
(1) Section 76C(10B) is amended by deleting }section 24(2c)~ in the 3 places where it occurs and inserting instead ¾