Short title	Number and year	Assent	Commencement
Stamp Act 1921	10 of 1922	31 Jan 1922	1 Apr 1922 (see s. 1 and Gazette 17 Mar 1922 p. 479)
Stamp Act Amendment Act 1923	53 of 1923	22 Dec 1923	22 Dec 1923
Stamp Act Amendment Act 1924	23 of 1924	31 Dec 1924	31 Dec 1924
Ministers' Titles Act 1925 s. 2	8 of 1925	24 Sep 1925	24 Sep 1925
Stamp Act Amendment Act 1925	47 of 1925	31 Dec 1925	31 Dec 1925
Stamp Act Amendment Act 1926	17 of 1926	6 Nov 1926	6 Nov 1926
Stamp Act Amendment Act 1927	10 of 1927	6 Dec 1927	6 Dec 1927
Stamp Act Amendment Act 1928	22 of 1928	21 Dec 1928	21 Dec 1928
Stamp Act Amendment Act 1929 34	5 of 1929	7 Oct 1929	7 Oct 1929
Stamp Act Amendment Act (No. 3) 1930	11 of 1930	19 Nov 1930	19 Nov 1930
Stamp Act Amendment Act (No. 1) 1930	12 of 1930	19 Nov 1930	19 Nov 1930
Stamp Act Amendment Act 1931	39 of 1931	26 Nov 1931	1 Dec 1931 (see s. 2 and Gazette 27 Nov 1931 p. 2499)
Reprint of the Stamp Act 1921 in Appendix to session Volume 1933-34 35 (includes amendments listed above)
Stamp Act Amendment Act 1941	35 of 1941	19 Dec 1941	19 Dec 1941
Stamp Act Amendment Act 1942	40 of 1942	23 Dec 1942	23 Dec 1942
Stamp Act Amendment Act 1944	20 of 1944	23 Dec 1944	23 Dec 1944
Reprint of the Stamp Act 1921 approved 3 Apr 1950 in Volume 5 of Reprinted Acts (includes amendments listed above)
Stamp Act Amendment Act 1950	11 of 1950	17 Nov 1950	17 Nov 1950
Stamp Act Amendment Act 1954	5 of 1954	25 Aug 1954	25 Aug 1954
Betting Control Act 1954 s. 3(2) 36	63 of 1954	30 Dec 1954	1 Aug 1955 (see s. 2 and Gazette 29 Jul 1955 p. 1767)
Stamp Act Amendment Act 1957	70 of 1957	6 Dec 1957	1 Feb 1958 (see s. 2 and Gazette 24 Jan 1958 p. 129)
Reprint of the Stamp Act 1921 approved 1 May 1958 in Volume 12 of Reprinted Acts (includes amendments listed above)
Stamp Act Amendment Act (No. 2) 1959	64 of 1959	10 Dec 1959	21 Dec 1959 (see s. 2 and Gazette 18 Dec 1959 p. 3337)
Stamp Act Amendment Act 1959	72 of 1959	14 Dec 1959	1 Jan 1960 (see s. 2 and Gazette 24 Dec 1959 p. 3457)
Stamp Act Amendment Act 1960	22 of 1960	11 Oct 1960	13 Mar 1961 (see s. 2 and Gazette 10 Mar 1961 p. 653)
Stamp Act Amendment Act (No. 2) 1960	41 of 1960	3 Nov 1960	1 Jul 1961 (see s. 2 and Gazette 5 May 1961 p. 1069)
Stamp Act Amendment Act 1961	21 of 1961	30 Oct 1961	30 Oct 1961
Stamp Act Amendment Act 1962	20 of 1962	1 Oct 1962	1 Oct 1962
Stamp Act Amendment Act (No. 2) 1962	60 of 1962	30 Nov 1962	1 Jan 1963 (see s. 2)
Stamp Act Amendment Act (No. 3) 1962	69 of 1962	30 Nov 1962	30 Nov 1962
Reprint of the Stamp Act 1921 approved 22 Apr 1963 (not in a Volume) (includes amendments listed above)
Stamp Act Amendment Act 1963	7 of 1963	15 Oct 1963	15 Oct 1963
Stamp Act Amendment Act (No. 2) 1963	37 of 1963	19 Nov 1963	31 Dec 1963 (see s. 2 and Gazette 31 Dec 1963 p. 4055)
Stamp Act Amendment Act (No. 3) 1963	57 of 1963	17 Dec 1963	17 Dec 1963
Stamp Act Amendment Act (No. 4) 1963	58 of 1963	17 Dec 1963	1 Jul 1964 (see s. 2 and Gazette 5 Jun 1964 p. 2335)
Stamp Act Amendment Act 1965	72 of 1965	25 Nov 1965	s. 7, 8, 16(d), (h)(i), (j)(i), (ii), (iii) and (v) and (o): 1 Dec 1965; s. 3, 14 and 16(c): 14 Feb 1966; balance: 1 Jan 1966 (see s. 2)
Reprint of the Stamp Act 1921 approved 14 Feb 1966 in Volume 19 of Reprinted Acts (includes amendments listed above)
Decimal Currency Act 1965	113 of 1965	21 Dec 1965	s. 4-9: 14 Feb 1966 (see s. 2(2)); balance: 21 Dec 1965
Stamp Act Amendment Act 1966	67 of 1966	12 Dec 1966	s. 1, 2, 4 and 15(a), (b) and (f): 1 Jan 1967; balance: 1 Feb 1967 (see s. 2)
Stamp Act Amendment Act (No. 2) 1966	90 of 1966	12 Dec 1966	1 Jan 1967 (see s. 2)
Stamp Act Amendment Act (No. 3) 1966	93 of 1966	12 Dec 1966	1 Jul 1967 (see s. 2 and Gazette 23 Jun 1967 p. 1691)
Stamp Act Amendment Act 1967	50 of 1967	24 Nov 1967	1 Dec 1967 (see s. 2)
Reprint of the Stamp Act 1921 approved 27 Aug 1968 (not in a Volume) (includes amendments listed above)
Stamp Act Amendment Act 1968	54 of 1968	13 Nov 1968	1 Jan 1969 (see s. 2 and Gazette 13 Dec 1968 p. 3809)
Stamp Act Amendment Act 1969	113 of 1969	28 Nov 1969	1 Jan 1970 (see s. 2 and Gazette 16 Dec 1969 p. 4077)
Acts Amendment (Commissioner of State Taxation) Act 1970 Pt. VI	21 of 1970	8 May 1970	1 Jul 1970 (see s. 2 and Gazette 26 Jun 1970 p. 1831)
Stamp Act Amendment Act 1970	102 of 1970	8 Dec 1970	s. 1 and 2: 8 Dec 1970; s. 3, 4, 12(b), 13, 14 and 15(a): 1 Jan 1971 (see s. 2(1)(c)); s. 5-11 and 15(b): 1 Oct 1970 (see s. 2(2)); s. 12(a), (c), (d) and (e): 1 Jul 1970 (see s. 2(3))
Stamp Act Amendment Act 1971	3 of 1971	13 Sep 1971	13 Sep 1971
Stamp Act Amendment Act (No. 2) 1971	29 of 1971	1 Dec 1971	1 Jan 1972 (see s. 2 and Gazette 10 Dec 1971 p. 5169)
Stamp Act Amendment Act 1972	32 of 1972	16 Jun 1972	1 Jul 1972 (see s. 2 and Gazette 30 Jun 1972 p. 2100)
Metric Conversion Act 1972	94 of 1972 (as amended by No. 19 of 1973 s. 4)	4 Dec 1972	Relevant amendments (see Second Sch. 37) took effect on 1 Jul 1973 (see s. 4(2) and Gazette 22 Jun 1973 p. 2379)
Stamp Act Amendment Act 1974	9 of 1974	27 Sep 1974	s. 1, 2 and 7: 27 Sep 1974 (see s. 2(1)); s. 5, 6 and 9: 1 Dec 1974; s. 3, 4, 8 and 10: 1 Jan 1975 (see s. 2 and Gazette 22 Nov 1974 p. 5089)
Stamp Act Amendment Act (No. 2) 1974	46 of 1974	18 Nov 1974	1 Dec 1974 (see s. 2 and Gazette 29 Nov 1974 p. 5167)
Reprint of the Stamp Act 1921 approved 20 Feb 1976 (includes amendments listed above)
Stamp Act Amendment Act 1976	96 of 1976	12 Nov 1976	1 Jan 1977 (see s. 2)
Stamp Act Amendment Act 1977	63 of 1977	23 Nov 1977	23 Nov 1977
Stamp Act Amendment Act 1979	37 of 1979	18 Oct 1979	s. 1, 2, 42 and 61: 18 Oct 1979 (see s. 2(2)); balance: 1 Jan 1980 (see s. 2(1) and Gazette 7 Dec 1979 p. 3769)
Reprint of the Stamp Act 1921 approved 25 Mar 1980 (includes amendments listed above)
Credit Unions (Consequential Provisions) Act 1979 Pt. 1	47 of 1979	7 Nov 1979	1 Jul 1980 (see s. 2)
Stamp Amendment Act 1980	63 of 1980	26 Nov 1980	Deemed operative 4 Nov 1980 (see s. 1(4))
Stamp Amendment Act 1981 28	81 of 1981	9 Nov 1981	s. 3 and 8: 1 Jan 1982; balance 1 Dec 1981 (see s. 2)
Acts Amendment (Traffic Board) Act 1981 Pt. VIII	106 of 1981	4 Dec 1981	2 Feb 1982 (see s. 2)
Stamp Amendment Act 1982	1 of 1982	8 Apr 1982	8 Apr 1982
Companies (Consequential Amendments) Act 1982 s. 28	10 of 1982	14 May 1982	1 Jul 1982 (see s. 2(1) and Gazette 25 Jun 1982 p. 2079)
Stamp Amendment Act (No. 2) 1982	15 of 1982	14 May 1982	s. 4: 14 May 1982; balance deemed operative: 8 Apr 1982 (see s. 2)
Stamp Amendment Act (No. 3) 1982	45 of 1982	26 Aug 1982	24 Dec 1981 (see s. 2)
Stamp Amendment Act (No. 4) 1982	93 of 1982	22 Nov 1982	s. 3-6, 7(1) and 8: 1 Jan 1983; balance: 22 Nov 1982 (see s. 2)
Stamp Amendment Act (No. 5) 1982	99 of 1982	24 Nov 1982	Deemed operative 1 Jan 1983 (see s. 2)
Stamp Amendment Act (No. 6) 1982	112 of 1982	8 Dec 1982	Deemed operative 26 Oct 1982 (see s. 2)
Stamp Amendment Act 1983	14 of 1983	31 Oct 1983	s. 6(d): 1 Dec 1983 (see s. 2(1) and Gazette 25 Nov 1983 p. 4649); balance: 1 Nov 1983 (see s. 2(2))
Stamp Amendment Act (No. 2) 1983	61 of 1983	13 Dec 1983	s. 1, 2, 3, and 4: 13 Dec 1983; balance: 1 Jan 1984 (see s. 2)
Stamp Amendment Act 1984	81 of 1984	7 Dec 1984	1 Jan 1985 (see s. 2 and Gazette 28 Dec 1984 p. 4197)
Stamp Amendment Act (No. 2) 1984	109 of 1984	19 Dec 1984	1 Jan 1985 (see s. 2)
Acts Amendment (Lotteries) Act 1985 Pt. V	19 of 1985	19 Apr 1985	19 Apr 1985 (see s. 2(1))
Reprint of the Stamp Act 1921 as at 9 Jun 1985 (includes amendments listed above)
Stamp Amendment Act 1985 7	84 of 1985	4 Dec 1985	1 Jan 1986 (see s. 2)
Stamp Amendment Act (No. 2) 1985	85 of 1985	4 Dec 1985	1 Jan 1986 (see s. 2)
Stamp Amendment Act 1986 38	98 of 1986	11 Dec 1986	s. 4-10: deemed operative 11 Nov 1986 (see s. 2(2)); s. 11 and 19: 8 Jan 1987 (see s. 2(3)); s. 21(1)(b) and (2): 1 Jan 1987, and s. 12 and 21(1)(a)(ii): 1 Feb 1987 (see s. 2(4) and Gazette 19 Dec 1986 p. 4859); balance: 11 Dec 1986 (see s. 2(1))
Stamp Amendment Act 1987 19	33 of 1987	30 Jun 1987	s. 5, 15 and 19: 24 Jul 1987 (see s. 2(2) and Gazette 24 Jul 1987 p. 2813); balance: 30 Jun 1987 (see s. 2(1))
Stamp Amendment Act (No. 2) 1987 29	100 of 1987	18 Dec 1987	1 Jan 1988 (see s. 2)
Reprint of the Stamp Act 1921 as at 21 Mar 1989 (includes amendments listed above)
Stamp Amendment Act (No. 2) 1989	3 of 1989	20 Apr 1989	20 Apr 1989 (see s. 2)
Stamp Amendment Act (No. 4) 1989	16 of 1989 (as amended by No. 41 of 1989 s. 28)	16 Nov 1989	s. 4(1): 16 Nov 1989 (see s. 2(1)); s. 4(2): 1 Nov 1989 (see s. 2(2) and Gazette 29 Dec 1989 p. 4665); s. 4(3): 1 Jul 1990 (see s. 2(3) and Gazette 8 Jun 1990 p. 2615); s. 4(4): 1 Nov 1989 (see s. 2(4))
Taxation (Reciprocal Powers) Act 1989 s. 16	18 of 1989	1 Dec 1989	5 Oct 1990 (see s. 2 and Gazette 5 Oct 1990 p. 5122)
Stamp Amendment Act (No. 3) 1989 11	41 of 1989	21 Dec 1989	s. 11, 13, 20(a) and (b), 24 and 26: deemed operative 1 Nov 1989 (see s. 2(2)); s. 4, 10(a), (b) and (c), 12, 20(c) and 27(1): deemed operative 1 Dec 1989 (see s. 2(3)(b)); s. 27(3): deemed operative 30 Jun 1989 (see s. 2(4)); s. 17, 18(a), (f) and (g), 19 and 27(2): 1 Jul 1990 (see s. 2(1) and Gazette 8 Jun 1990 p. 2615); balance: 21 Dec 1989 (see s. 2)
Stamp Amendment Act 1990 4	20 of 1990	24 Jul 1990	24 Jul 1990 (see s. 2)
Acts Amendment (Betting Tax and Stamp Duty) Act (No. 2) 1990 Pt. 2	58 of 1990	17 Dec 1990	Deemed operative 1 Aug 1989 (see s. 2)
R & I Bank Act 1990 s. 45	73 of 1990	20 Dec 1990	1 Jan 1991 (see s. 2(2) and Gazette 28 Dec 1990 p. 6369)
Stamp Amendment Act 1991 39	52 of 1991	17 Dec 1991	s. 4 and 6 deemed operative 29 Aug 1991 (see s. 2(2)); balance: 17 Dec 1991 (see s. 2(1))
Stamp Amendment Act (No. 2) 1991	53 of 1991	17 Dec 1991	17 Dec 1991 (see s. 2)
SGIO Privatisation Act 1992 s. 29	49 of 1992	9 Dec 1992	7 Jan 1993 (see s. 2(3) and Gazette 7 Jan 1993 p. 15)
Stamp Amendment Act 1993	42 of 1993	20 Dec 1993	Pt. 2: 1 Jan 1994 (see s. 2(2)); s. 6: 11 Jan 1994 (see s. 2(3) and Gazette 11 Jan 1994 p. 43); balance: 20 Dec 1993 (see s. 2(1))
R & I Bank Amendment Act 1994 s. 13	6 of 1994	11 Apr 1994	26 Apr 1994 (see s. 2 and Gazette 26 Apr 1994 p. 1743)
Stamp Amendment Act 1994	39 of 1994	26 Aug 1994	1 Sep 1994 (see s. 2)
Stamp Amendment Act (No. 2) 1994 13,30	79 of 1994	22 Dec 1994	22 Dec 1994 (see s. 2)
Bank of Western Australia Act 1995 s. 44	14 of 1995	4 Jul 1995	1 Dec 1995 (see s. 2(3) and Gazette 29 Nov 1995 p. 5529)
Road Traffic Amendment Act 1995 s. 14	21 of 1995	13 Jul 1995	25 Nov 1995 (see s. 2 and Gazette 24 Nov 1995 p. 5390)
Stamp Amendment (Marketable Securities Duty) Act 1995 40	22 of 1995	13 Jul 1995	Deemed operative 1 Jul 1995 (see s. 2)
Stamp Amendment Act 1995 5, 9, 22	41 of 1995	24 Oct 1995	24 Oct 1995 (see s. 2)
Acts Amendment (Vehicle Licences) Act 1995 Pt 3	57 of 1995	20 Dec 1995	20 Dec 1995 (see s. 2)
Reprint of the Stamp Act 1921 as at 23 Jan 1996 (includes amendments listed above)
Local Government (Consequential Amendments) Act 1996 s. 4	14 of 1996	28 Jun 1996	1 Jul 1996 (see s. 2)
Revenue Laws Amendment (Assessment) Act 1996 Pt 5 14	20 of 1996	28 Jun 1996	28 Jun 1996 (see s. 2(1))
Acts Amendment (ICWA) Act 1996 s. 38	45 of 1996	25 Oct 1996	1 Oct 1997 (see s. 2 and Gazette 23 Sep 1997 p. 5357)
Revenue Laws Amendment (Assessment) Act (No. 2) 1996 Pt. 5	48 of 1996	25 October 1996	Div. 1 and 2 of Pt. 5 deemed operative 30 Nov 1995 (see s 2(2)); Div. 3 deemed operative 15 Jul 1996 (see s. 2(3)); Div. 4 deemed operative 1 Oct 1996 (see s 2(4)); Div. 5 operative 25 Oct 1996 (see s. 2(1))
Stamp Amendment Act 1996 18	57 of 1996	11 Nov 1996	Deemed operative 20 Nov 1995 (see s. 2)
Strata Titles Amendment Act 1996 s. 40	61 of 1996	11 Nov 1996	20 Jan 1997 (see s. 2 and Gazette 17 Jan 1997 p. 405)
Road Traffic Amendment Act 1996 Pt. 3 Div. 8	76 of 1996	14 Nov 1996	1 Feb 1997 (see s. 2 and Gazette 31 Jan 1997 p. 613)
Transfer of Land Amendment Act 1996 s. 153(1) and (2)	81 of 1996	14 Nov 1996	14 Nov 1996 (see s. 2(1))
Revenue Laws Amendment (Assessment) Act 1997 Pt. 4 41,42	13 of 1997	25 Jun 1997	Div. 2 of Pt. 4 deemed operative 27 Dec 1996 (see s. 2(3)); Div. 3 deemed operative 14 Jan 1997 (see s. 2(4)); Div. 4 deemed operative 12 May 1997 (see s. 2(5)); Div. 5 and 6: 25 Jun 1997 (see s. 2)
Acts Amendment (Land Administration) Act 1997 Pt. 55 and s. 141	31 of 1997	3 Oct 1997	30 Mar 1998 (see s. 2(1) and Gazette 27 Mar 1998 p. 1765)
Acts Amendment and Repeal (Family Court) Act 1997 s. 37	41 of 1997	9 Dec 1997	26 Sep 1998 (see s. 2)
Revenue Laws Amendment (Assessment) Act (No. 2) 1997 Pt. 3	51 of 1997	12 Dec 1997	12 Dec 1997 (see s. 2)
Statutes (Repeals and Minor Amendments) Act 1997 s. 113	57 of 1997	15 Dec 1997	15 Dec 1997 (see s. 2)
Revenue Laws Amendment (Taxation) Act 1998 Pt. 3 43,44	18 of 1998	30 Jun 1998	1 Jul 1998 (see s. 2(2) and also take note of s. 2(4) and (5))
Revenue Laws Amendment (Assessment) Act 1998 Pt. 5, Div. 4 of Pt. 6, and Pt. 7	22 of 1998	30 Jun 1998	Pt. 5 Div. 1 and 3: 30 Jun 1998; Div. 2 deemed operative 1 Oct 1997; Div. 4: 1 Jul 1998; Pt. 6 Div. 4: 2 Jul 1998 (see s. 2(1)); Pt. 7: 30 Jun 1998 (see s. 2)
Revenue Laws Amendment (Assessment) Act (No. 2) 1998 Pt. 3 26	58 of 1998	18 Dec 1998	s. 8 deemed operative 30 Mar 1998 (see s. 2(2)); Balance: 18 Dec 1998 (see s. 2)
Friendly Societies (Western Australia) Act 1999 s. 23	2 of 1999	25 Mar 1999	24 May 1999 (see s. 2 and Gazette 21 May 1999 p. 1999)
Revenue Laws Amendment (Assessment) Act 1999 Pt. 2	24 of 1999	29 Jun 1999	s. 4 deemed operative 1 Jul 1998; s. 5 and 6: 29 Jun 1999 (see s. 2(1)); s. 7: 1 Jul 1999 (see s. 2(3))
Revenue Laws Amendment (Taxation) Act 1999 Pt. 3 21	25 of 1999	29 Jun 1999	1 Jul 1999 (see s. 2(4))
Acts Amendment and Repeal (Financial Sector Reform) Act 1999 s. 103	26 of 1999	29 Jun 1999	1 Jul 1999 (see s. 2(1) and Gazette 30 Jun 1999 p. 2905)
Reprint of the Stamp Act 1921 as at 22 Oct 1999 (includes amendments listed above)
Financial Relations Agreement (Consequential Provisions) Act 1999 Pt. 5 45	53 of 1999	13 Dec 1999	Div. 1 and 3 of Pt. 5: 13 Dec 1999 (see s. 2(1)); Div 2: 1 Jul 2001 (see s. 2(2))
Acts Amendment (Continuing Lotteries) Act 2000 Pt. 2 25	6 of 2000	11 Apr 2000	1 Jul 2000 (see s. 2 and Gazette 23 Jun 2000 p. 3191)
Stamp Amendment Act 2000	28 of 2000	6 Jul 2000	6 Jul 2000 (see s. 2)
Revenue Laws Amendment (Assessment) Act 2000 Pt. 2 15,16	29 of 2000	6 Jul 2000	6 Jul 2000 (see s. 2(1))
Stamp Amendment Act (No. 3) 2000 20	60 of 2000	4 Dec 2000	Deemed operative 10 Aug 2000 (see s. 2)
Revenue Laws Amendment (Assessment) Act 2001 Pt. 4	3 of 2001	26 Jun 2001	Div. 1 and 2: 26 Jun 2001 (see s. 2(1)); Div. 3: 30 Jun 2001 (see s. 2(4); Div. 4: 1 Jul 2001 (see s. 2(6))
Revenue Laws Amendment (Taxation) Act 2001 Pt. 3	4 of 2001	26 Jun 2001	30 Jun 2001 (see s. 2(4))
Corporations (Consequential Amendments) Act 2001 Pt. 48	10 of 2001	28 Jun 2001	15 Jul 2001 (see s. 2 and Gazette 29 Jun 2001 p. 3257 and Cwlth Gazette 13 Jul 2001 No. S285)
Building Societies Amendment Act 2001 s. 51	12 of 2001	13 Jul 2001	13 Jul 2001 (see s. 2)
Reprint of the Stamp Act 1921 as at 3 Aug 2001 (includes amendments listed above) (Correction to reprint in Gazette 23 November 2001 p.6030)
Revenue Laws Amendment (Assessment) Act (No. 2) 2001 Pt. 5 & 6	36 of 2001	7 Jan 2002	7 Jan 2002 (see s. 2(1))
Revenue Laws Amendment (Taxation) Act (No. 2) 2001 Pt. 4 (s. 13-15)	37 of 2001	7 Jan 2002	s. 13: 7 Jan 2002 (see s. 2(1)); s. 14: 7 Jan 2002 (see s. 2(4)); s. 15: 7 Jan 2002 (see s. 2(5))
Machinery of Government (Planning and Infrastructure) Amendment Act 2002 s. 65	7 of 2002	19 Jun 2002	1 Jul 2002 (see s. 2 and Gazette 28 Jun 2002 p. 3037)
Stamp Amendment (Budget) Act 2002 47-49	11 of 2002	28 Jun 2002	1 Jul 2002 (see s. 2)
Family Court Amendment Act 2002 s. 52	25 of 2002	25 Sep 2002	1 Dec 2002 (see s. 2 and Gazette 29 Nov 2002 p. 5651)
Corporations (Consequential Amendments) Act (No. 3) 2003 Pt. 14 53	21 of 2003	23 Apr 2003	11 Mar 2002 (see s. 2 and Cwlth Gazette 24 Oct 2001 (No. GN42)

^1a On the date as at which this compilation was prepared, provisions referred to in the following table had not come into operation and were therefore not included in this compilation. For the text of the provisions see the endnote referred to after the short title.

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.

⁵ The Stamp Amendment Act 1995 s. 4(2) reads as follows:

}

(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.

⁶ The Revenue Laws Amendment (Assessment) Act 1997 s. 36(2) reads as follows:

}

(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.

⁷ The Stamp Amendment Act 1985 s. 7(2) reads as follows:

}

(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.

⁸ Under the Public Sector Management Act 1994 the names of departments can be changed. At the time this compilation was prepared the former State Taxation Department was called the Department of State Revenue.

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.

¹⁰ The Stamp Amendment Act (No. 3) 1989 s. 11(2) reads as follows:

}

(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.

¹¹ The Stamp Amendment Act (No. 3) 1989 s. 13(2) and (3) read as follows:

}

(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.

¹² The Revenue Laws Amendment (Assessment) Act 1997 s. 38(3) reads as follows:

}

(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.

¹³ The Stamp Amendment Act (No. 2) 1994 s. 4(2) reads as follows:

}

(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.

¹⁴ The Revenue Laws Amendment (Assessment) Act 1996 s. 32(5) reads as follows:

}

(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.

¹⁵ The Revenue Laws Amendment (Assessment) Act 2000 s. 6(2) reads as follows:

}

(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.

¹⁶ The Revenue Laws Amendment (Assessment) Act 2000 s. 8(2), (3) and (4) read as follows:

}

(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.

¹⁷ Repealed by the Mining Act 1978.

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.

¹⁹ The Stamp Amendment Act 1987 s. 4 reads as follows:

}

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.

²⁰ The Stamp Amendment Act (No. 3) 2000 s. 21 reads as follows:

}

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;
(b) a statement has to be lodged under section 76AG or 76AN in respect of that acquisition because of the operation of the amended provisions; and
(c) the existing provisions would not have required such a statement to be lodged,
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.

²¹ The Revenue Laws Amendment (Taxation) Act 1999 s. 7(2), (3) and (4) read as follows:

}

(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.

²² The Stamp Amendment Act 1995 s. 8(2) and (3) read as follows:

}

(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.

²³ The Revenue Laws Amendment (Assessment) Act 1997 s. 39(2) and (3) read as follows:

}

(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.

²⁴ Now see Stamp Act Regulations 1979.

²⁵ The Acts Amendment (Continuing Lotteries) Act 2000 Pt. 4 reads as follows:

}

Part 4 ¾ Savings and transitional provisions
17. Interpretation

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).

²⁶ The Revenue Laws Amendment (Assessment) Act (No. 2) 1998 s. 7(2) reads as follows:

}

(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.

²⁷ The Revenue Laws Amendment Act (Assessment) 1997 s. 29 reads as follows:

}

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.

²⁸ The Stamp Amendment Act 1981 s. 5(2) reads as follows:

}

(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.

²⁹ The Stamp Amendment Act (No. 2) 1987 s. 9(2) reads as follows:

}

(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.

³⁰ The Stamp Amendment Act (No. 2) 1994 s. 5(2) and (3) read as follows:

}

(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.

³¹ Now the Public Works Act 1902.

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.

³⁹ The Stamp Amendment Act 1991 s. 8(2) of reads as follows:

}

(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.

⁴⁰ The Stamp Amendment (Marketable Securities Duty) Act 1995 s. 5 reads as follows:

}

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.

⁴¹ The Revenue Laws Amendment (Assessment) Act 1997 s. 24 reads as follows:

}

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.

⁴² The Revenue Laws Amendment (Assessment) Act 1997 s. 48 reads as follows:

}

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.

⁴³ The Revenue Laws Amendment (Taxation) Act 1998 s. 13 reads as follows:

}

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.

⁴⁴ The Revenue Laws Amendment (Taxation) Act 1998 s. 2(4) and (5) read as follows:

}

(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.

⁴⁵ The Financial Relations Agreement (Consequential Provisions) Act 1999 s. 3 and 32 read as follows:

}

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.

⁴⁶ On the date on which this compilation was prepared, the Road Traffic Amendment Act 2000 Pt. 3 Div. 3 had not come into operation. That Division is to be repealed by the Taxation Administration (Consequential Provisions) Act 2002 s. 28(3)). Pt. 3 Div. 3 of the Road Traffic Amendment Act 2000 reads as follows:

}

Division 3 ¾ Stamp Act 1921 amended
63. The Act amended

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

} section 17 ~.

65. Section 76C amended

(1) Section 76C(10B) is amended by deleting }section 24(2c)~ in the 3 places where it occurs and inserting instead ¾

} section 24(2d) ~.

(2) Section 76C(13C) is amended by deleting }section 24(2c)~ and inserting instead ¾

} section 24(2d) ~.

⁴⁷ Between 16 May 2002 and 30 June 2002, the amendments in Part 4 of the Stamp Amendment (Budget) Act 2002 operated in relation to policies of insurance issued under the Motor Vehicle (Third Party Insurance) Act 1943 that ¾
(a) were effected or renewed on or after 16 May 2002 but before 1 July 2002; and
(b) are valid for a period commencing on or after 1 July 2002.

See section 2(4) of the Stamp Amendment (Budget) Act 2002.

⁴⁸ The Stamp Amendment (Budget) Act 2002 s. 5 reads as follows:

}

5. Transitional

Despite the amendments effected by this Part, the Stamp Act 1921 as in force immediately before 1 July 2002 continues to apply to and in relation to instruments of a kind referred to in the Second Schedule item 4(1) to that Act that were executed before 1 July 2002.

⁴⁹ The Stamp Amendment (Budget) Act 2002 s. 9 reads as follows:

}

9. Transitional

(1) Despite the amendments effected by this Part, the Stamp Act 1921 as in force immediately before the commencement day continues to apply to and in relation to the issue or transfer of a motor vehicle licence the application for which was made before the commencement day.

(2) Despite subsection (1), if ¾

(a) the commencement day is after 1 July 2002;
(b) an application for the issue or transfer of a motor vehicle licence is made to a licensing authority on or after 1 July 2002; and
(c) stamp duty in respect of the issue or transfer of the licence is not paid before the commencement day,
then the Stamp Act 1921 as amended by this Part applies to and in relation to the issue or transfer of the licence.

(3) If, under section 76C(9), (10) or (10C) of the Stamp Act 1921, the amount of duty payable in respect of the issue or transfer of a licence is assessed before the commencement day, then the Stamp Act 1921 as in force immediately before that day continues to apply to and in relation to the issue or transfer of the licence and the assessment.

(4) In this Part ¾

}commencement day~ means day on which this Part comes into operation.

⁵⁰ 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. 1 of those regulations read as follows:

}


Part 1 ¾ Preliminary
1. Citation

These regulations 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 ¾

(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 ¾
(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 ¾ Stamp duty

Division 1 ¾ The Stamp Act 1921

57. Modification of the Stamp Act 1921

This Division sets out modifications of the Stamp Act 1921*.

[* Reprinted as at 3 August 2001.

For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 354, and Acts Nos. 7 and 11 of 2002.]
58. Section 2 inserted

After section 1 the following section is inserted ¾

}

2. Application of Act in non-Commonwealth places

(1) In this Act, unless the contrary intention appears ¾

(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

(b) a reference to the regulations is to be read as a reference to those regulations in their application as a law of Western Australia;

(c) a reference to the Revenue Laws Amendment (Assessment) Act 2000 is to be read as a reference to that Act in its application as a law of Western Australia;

(d) a reference to the Stamp Act Amendment Act 1979 is to be read as a reference to that Act in its application as a law of Western Australia;

(e) a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as a reference to that Act in its application as a law of Western Australia;

(f) a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act administered by the Commissioner under an arrangement under section 5 of the Commonwealth Places (Mirror Taxes Administration) Act 1999.

(2) This Act is to be read with the applied Stamp Act as a single body of law.

(3) If this Act requires any duty paid or payable in another State or a Territory to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the applied Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.

59. Section 4 modified

Section 4(1) is modified by inserting the following definitions in their appropriate alphabetical positions ¾

}

}applied interstate law~ means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;

}applied Stamp Act~ means the Stamp Act 1921 of Western Australia 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;

}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 Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

60. Section 4AA inserted

After section 4 the following section is inserted ¾

}

4AA. Instruments subject to dual liability

(1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the applied Stamp Act, the amount of duty payable is calculated by reference to the amount equal to the sum of ¾

(a) the amount or amounts on which duty is payable under this Act; and

(b) the amount or amounts on which duty is payable under the applied Stamp Act.

(2) The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) minus any amount paid or payable under the applied Stamp Act.

61. Section 8 modified

(1) Section 8 is modified by inserting before }The~ the subsection designation }(1)~.

(2) At the end of section 8 the following subsection is inserted ¾

}

(2) The Commissioner may use for the purposes of any other Act administered by the Commissioner any information concerning the affairs of any other person acquired by the Commissioner, by reason of his or her office, under or for the purposes of this Act.

62. Section 9 modified

Section 9(2) is modified as follows:

(a) in paragraph (a) by inserting after }this Act~ ¾
} or the applied Stamp Act ~
(b) in paragraph (b) by inserting after }this Act~ ¾
} or the applied Stamp Act ~.

63. Section 31B modified

Section 31B(5) is modified by deleting }the law of another State or of a Territory~ and inserting instead ¾

}

the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

64. Section 73D modified

Section 73D(6a)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

}

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

65. Section 75AE modified

After subsection 75AE(2) the following subsection is inserted ¾

}

(2a) For the purposes of subsection (2)(b), if duty is or may be payable on the instrument of conveyance or transfer of property both under this Act and the applied Stamp Act, the purchaser is entitled to a rebate only if the total value of the property conveyed or transferred by the instrument does not exceed $135 000.

66. Section 76AH modified

Section 76AH(4)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

}

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

67. Section 76AO modified

Section 76AO(4)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

}

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

68. Section 84 modified

After section 84(4) the following subsection is inserted ¾

}

(5) In this section ¾

(a) a reference to duty paid or payable in another State is to be read as including a reference to duty paid or payable under the applied Stamp Act or under an applied interstate law;

(b) a reference to an instrument that is exempt in another State is to be read as including a reference to an instrument that is exempt under the applied Stamp Act or under an applied interstate law.

69. Section 87 modified

(1) Section 87(1) is modified by inserting after }Second Schedule~ ¾

}

or item 13 of the Second Schedule to the applied Stamp Act

(2) Section 87(1b) is modified by inserting after }or (2)~ ¾

}

of the Second Schedule or item 13(1)(a), (1a) or (2) of the Second Schedule to the applied Stamp Act (as the case requires)

70. Section 112A modified

Section 112A(1) is modified by deleting the definition of }corresponding law~ and inserting the following definition instead ¾

}

}corresponding law~ means ¾

(a) the applied Stamp Act;

(b) a law in force in another State or in a Territory that is declared by proclamation to be a corresponding law for the purposes of Division 3; or

(c) an applied interstate law that corresponds to a law referred to in paragraph (b).

⁵¹ 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. 1 of that notice read as follows:

}


Part 1 ¾ Preliminary
1. Citation

This notice 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 ¾

}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 ¾

(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 ¾
(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 ¾ Stamp duty

Division 1 ¾ The applied Stamp Act 1921

83. Modification of the applied Act

This Division sets out modifications of the Stamp Act 1921* of Western Australia.

[* Reprinted as at 3 August 2001.

For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 354, and Acts Nos. 7, 11 and 25 of 2002.]
84. Section 2 inserted

After section 1 the following section is inserted ¾

}

2. Application of Act in Commonwealth places

(1) In this Act, unless the contrary intention appears ¾

(a) a reference to this Act is to be read as a reference to this 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;

(b) a reference to the regulations is to be read as a reference to the 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;

(c) a reference (however expressed) to an Act administered by the Commissioner is to be read as a reference to ¾

(i) an Act of which the Commissioner has the general administration under an arrangement under section 9 of the Commonwealth Mirror Taxes Act; or

(ii) an Act administered by the Commissioner as a law of Western Australia;

(d) a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as a reference to the applied Taxation (Reciprocal Powers) Act;

(e) a reference to the Gazette is to be read as a reference to the Government Gazette of Western Australia;

(f) a reference to the Supreme Court is to be read as a reference to the Supreme Court of Western Australia;

(g) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Stamp Act is for the time being committed by the Governor of Western Australia;

(h) a reference to the Treasurer is to be read as a reference to the Treasurer of Western Australia;

(i) a reference to any of the following Acts is to be read as a reference to the Act of that name of the Parliament of Western Australia ¾

(i) the Acts Amendment (Continuing Lotteries) Act 2000;

(ii) the Building Societies Act 1976;

(iii) the Financial Sector (Transfer of Business) Act 1999;

(iv) the Gaming Commission Act 1987;

(v) the Housing Societies Act 1976;

(vi) the Local Government Act 1995;

(vii) the Mining Act 1978;

(viii) the Public Sector Management Act 1994;

(ix) the Transfer of Land Act 1893;

(x) the Workers' Compensation and Rehabilitation Act 1981;

and

(j) a reference to any of the following enactments is to be read as a reference to the enactment of that name of Western Australia 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 ¾

(i) the Pay-roll Tax Assessment Act 1971;

(ii) the Revenue Laws Amendment (Assessment) Act 2000;

(iii) the Stamp Act Amendment Act 1979;

(iv) the Stamp Act Regulations 1966.

(2) This Act is to be read with the corresponding Stamp Act as a single body of law.

(3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to any extent that is necessary or convenient ¾

(a) to enable this Act to operate effectively as a law of the Commonwealth; and

(b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Stamp Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Stamp Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

(4) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid, payable or previously paid under the corresponding Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.

85. Section 2A modified

Section 2A(1) is repealed.

86. Section 4 modified

(1) Section 4(1) is modified by inserting the following definitions in their appropriate alphabetical positions ¾

}
}Applied Taxation (Reciprocal Powers) Act~ means the Taxation (Reciprocal Powers) Act 1989 of Western Australia 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;

}applied interstate law~ means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State 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 this Act applies or is taken to have applied under section 6 of the Commonwealth Mirror Taxes Act;

}corresponding Stamp Act~ means the Stamp Act 1921 of Western Australia in its application as a law of Western Australia;

(2) Section 4(1) is further modified as follows:
(a) in the definition of }Commissioner~ by deleting all the words after }office~ and inserting instead ¾

}

of Commissioner of State Revenue of Western Australia

(b) by deleting the definition of }the Crown~.
87. Section 4AA inserted

After section 4 the following section is inserted ¾

}
4AA. Instruments subject to dual liability

(1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the corresponding Stamp Act, the total amount of duty payable is calculated by reference to the amount equal to the sum of ¾

(a) the amount or amounts on which duty is payable under this Act; and

(b) the amount or amounts on which duty is payable under the corresponding Stamp Act.

(2) The amount of duty paid or payable on the instrument or instruments under this Act is the amount equal to the amount calculated under subsection (1) minus any amount paid or payable under the corresponding Stamp Act.

88. Section 6 modified

After section 6(2) the following subsections are inserted ¾

}

(3) If, under section 6 of the corresponding Stamp Act, the Commissioner has delegated a function under that Act to a person, the corresponding function under this Act is taken to have been delegated to the person under this section.

(4) A person who is authorised to perform a function under the corresponding Stamp Act is taken to be authorised to perform the corresponding function under this Act.

89. Section 8 modified

(1) Section 8 is modified as follows:

(a) by inserting before }The~ the subsection designation }(1)~
(b) by inserting after }this Act~ ¾
} or the corresponding Stamp Act ~
(c) by inserting before }any other Act~ ¾
} this Act or ~.

(2) At the end of section 8 the following subsection is inserted ¾

}

(2) The Commissioner may use for the purposes of any other Act administered by him or her any information concerning the affairs of any other person acquired by the Commissioner by reason of his or her office under or for the purposes of this Act.

90. Section 9 modified

Section 9(2) is modified as follows:

(a) in paragraph (a) by inserting after }this Act~ ¾
} or the corresponding Stamp Act ~
(b) in paragraph (b) by inserting after }this Act~ ¾
} or the corresponding Stamp Act ~.

91. Section 11 modified

Section 11 is modified by deleting }on behalf of the Crown~.

92. Section 15B modified

Section 15B(1)(b) is modified by deleting }Financial Administration and Audit Act 1985~ and inserting instead ¾


}

Financial Management and Accountability Act 1997 of the Commonwealth

93. Section 16 modified

Section 16(1) is modified by deleting }for the use of the Crown~.

94. Section 26 modified

(1) Section 26(1) is modified by deleting }Crown~ and inserting instead ¾

} Commonwealth ~.

(2) Section 26(1a) is modified by deleting }Crown~ and inserting instead ¾

} Commonwealth ~.

95. Section 31B modified

Section 31B(5) is modified by deleting }the law of another State or of a Territory~ and inserting instead ¾

}

the corresponding Stamp Act or a law in force in another State or Territory, including an applied law within the meaning of the Commonwealth Mirror Taxes Act,

96. Section 39A modified

Section 39A(1) is modified by deleting }Crown~ and inserting instead ¾

} Commonwealth ~.

97. Section 73D modified

Section 73D(6a)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

}

under a law in force in another State or Territory

98. Section 75AE modified

After section 75AE(2) the following subsection is inserted ¾

}

(2a) For the purposes of subsection (2)(b), if duty is or may be payable on the instrument of conveyance or transfer of property both under this Act and the corresponding Stamp Act, the purchaser is entitled to a rebate only if the total value of the property conveyed or transferred by the instrument does not exceed $135 000.

99. Section 76AH modified

Section 76AH(4)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

}

under a law in force in another State or Territory

100. Section 76AO modified

Section 76AO(4)(b) is modified by deleting }in another jurisdiction~ and inserting instead ¾

} under a law in force in another State or Territory ~.

101. Section 84 modified

After section 84(4) the following subsection is inserted ¾

}

(5) In this section ¾

(a) a reference to duty payable in another State is to be read as including a reference to duty payable under the corresponding Stamp Act or duty payable under a law of another State that applies as a law of the Commonwealth in or in relation to Commonwealth places in the State in accordance with the Commonwealth Mirror Taxes Act; and

(b) a reference to an instrument that is exempt in another State is to be read as including a reference to an instrument that is exempt under the corresponding Stamp Act or under a law of another State that applies as a law of the Commonwealth in or in relation to Commonwealth places in the State in accordance with the Commonwealth Mirror Taxes Act.

102. Section 87 modified

Section 87(1) is modified by inserting after }chargeable under item 13~ ¾

}

of the second Schedule of this Act or the corresponding Stamp Act

103. Section 112A modified

Section 112A(1) is modified by deleting the definition of }corresponding law~ and inserting the following definition instead ¾

}

}corresponding law~ means ¾

(a) the corresponding Stamp Act;

(b) a law in force in another State or Territory that is declared by proclamation to be a corresponding law for the purposes of Division 3; or

(c) an applied interstate law that corresponds to a law referred to in paragraph (b).

104. Section 112K modified

After section 112K(1a) the following subsection is inserted ¾

}

(1b) A reference in subsection (1) to an amount to be shown in a statement does not include a reference to any amount in respect of which stamp duty has been paid under the corresponding Stamp Act.

105. Section 120 modified

Section 120(1)(f) is modified by deleting }Crown~ and inserting instead ¾

} Commonwealth ~.

⁵² On the date as at which this compilation was prepared, the Road Traffic Amendment (Vehicle Licensing) Act 2001 Pt. 3 Div. 4 had not come into operation. That Division is to be repealed by the Taxation Administration (Consequential Provisions) Act 2002 s. 29(3) and 31(3)). Pt. 3 Div. 4 of the Road Traffic Amendment (Vehicle Licensing) Act 2001 reads as follows:

}


Division 4 ¾ Stamp Act 1921 amended

34. Section 76CB amended
Section 76CB(1) of the Stamp Act 1921 is amended by inserting after the definition of }eligible vehicle~ ¾

}

}First Schedule to the Road Traffic Act 1974~ means the First Schedule to the Road Traffic Act 1974 as in force immediately before the commencement of the Road Traffic Amendment (Vehicle Licensing) Act 2001;

⁵³ The Corporations (Consequential Amendments) Act (No. 3) 2003 s. 2-4 read as follows:

}

2. Commencement

(1) If this Act receives the Royal Assent before the day on which Schedule 1 to the Financial Services Reform Act comes into operation, this Act comes into operation at the same time as that Schedule comes into operation.

(2) If this Act receives the Royal Assent on or after the day on which Schedule 1 to the Financial Services Reform Act comes into operation, this Act is deemed to have come into operation at the same time as that Schedule comes into operation.

3. Interpretation

In this Part ¾

}Financial Services Reform Act~ means the Financial Services Reform Act 2001 of the Commonwealth;
}FSR commencement time~ means the time when Schedule 1 to the Financial Services Reform Act comes into operation;
}statutory rule~ means a regulation, rule or by-law.

4. Validation

(1) This section applies if this Act comes into operation under section 2(2).

(2) Anything done or omitted to have been done after the FSR commencement time and before this Act receives the Royal Assent that could have been done if this Act had received the Royal Assent before the FSR commencement time is taken to be as valid and lawful, and to always have been as valid and lawful, as it would have been if this Act had received the Royal Assent before the FSR commencement time.

(3) Anything done or omitted to have been done by a person after the FSR commencement time and before this Act received the Royal Assent that would have been valid and lawful if the Financial Services Reform Act had not commenced, is taken to be valid and lawful.

(4) Anything done or omitted to have been done after the FSR commencement time and before this Act receives the Royal Assent ¾

(a) that could only have been validly and lawfully done or omitted because this Act received the Royal Assent after the FSR commencement time; and
(b) that could not have been validly and lawfully done or omitted if this Act had received the Royal Assent before the FSR commencement time,
is taken not to be valid, and to never have been valid.

Stamp Act 1921 - NOTES.pdf