{"id":"stamp-regulations-2003","name":"Stamp Regulations 2003","slug":"stamp-regulations-2003","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182025,"registerId":"wa-stamp-regulations-2003-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Stamp Regulations 2003","content":"![Crest]()Western Australia\n\nStamp Act 1921\n\nStamp Regulations 2003\n\nWestern Australia\n\nStamp Regulations 2003\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n4. Interpretation 1\n\n5. Recognised financial markets (s. 4(1)) 2\n\n6. Manner of endorsement (s. 17C) 2\n\n7. Business licences (s. 31B) 2\n\n8. Vehicles (s. 76B(1), definition of “market value”) 3\n\n8A. Vehicles (s. 76B(1), definition of “optional feature”) 3\n\n8B. Prescribed records (s. 76N) — exempt vehicles 4\n\n9. Conveyance or transfer on sale of property — exemptions (Third Schedule, item 2(7a)(c)) 5\n\n10. Policies of insurance — exemptions (Third Schedule, item 8(4)) 5\n\n11. Vehicle licences — exemptions (Third Schedule, item 9(3)) 5\n\nNotes\n\nCompilation table 7\n\nDefined terms\n\n  \n\nWestern Australia\n\nStamp Act 1921\n\nStamp Regulations 2003\n\n##### 1. Citation\n\nThese regulations may be cited as the *Stamp Regulations 2003* 1.\n\n##### 2. Commencement\n\nThese regulations come into operation on the day on which the *Stamp Amendment Act 2003* comes into operation 1.\n\n[**3.**1M\tModification, to insert regulation 3, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 44 and endnote 1M.]\n\n[**3.**1MC\tModification, to insert regulation 3, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 47 and endnote 1MC.]\n\n[**3.** Omitted under the Reprints Act 1984 s. 7(4)(f).]\n\n##### 4. Interpretation\n\nIn these regulations —\n\n  section means section of the Act;\n\n  Third Schedule means the Third Schedule to the Act.\n\n##### 5. Recognised financial markets (s. 4(1))\n\nFor the purposes of the definition of “recognised financial market” in section 4(1), the following financial markets are prescribed —\n\n(a) Australian Stock Exchange Limited;\n\n(b) Stock Exchange of Newcastle Limited;\n\n(c) any stock exchange that is a member of the World Federation of Exchanges.\n\n[Regulation 5 amended: Gazette 29 Jun 2004 p. 2550.]\n\n##### 6. Manner of endorsement (s. 17C)\n\n(1) The endorsement of an instrument for the purposes of section 17C(1)(g) is to be effected by the notation on the instrument of sufficient information to indicate —\n\n(a) which of the events referred to in section 17C(1) has occurred;\n\n(b) where duty, penalty tax or any other amount has been paid in relation to the instrument, the amount so paid; and\n\n(c) that the endorsement is made by, or on behalf of, the Commissioner.\n\n(2) An endorsement may include any other information the Commissioner considers appropriate.\n\n[Regulation 6 amended: Gazette 3 Dec 2004 p. 5729.]\n\n##### 7. Business licences (s. 31B)\n\nFor the purposes of section 31B, the following kinds of business licences are prescribed —\n\n(a) authorisations and entitlements under the *Fish Resources Management Act 1994*;\n\n(b) pearling licences, hatchery licences and quotas under the *Pearling Act 1990*;\n\n[(c) deleted]\n\n(d) licences under the *Liquor Licensing Act 1988*;\n\n(e) licences under the *Marketing of Eggs Act 1945*, Part IVA;\n\n(f) commercial radio broadcasting licences and commercial television broadcasting licences under the *Broadcasting Services Act 1992* of the Commonwealth;\n\n(g) subscription based broadcasting licences under Part 7 of the *Broadcasting Services Act 1992* of the Commonwealth.\n\n[Regulation 7 amended: Gazette 28 Jun 2019 p. 2491.]\n\n##### 8. Vehicles (s. 76B(1), definition of “market value”)\n\nFor the purposes of section 76B(1), the following classes of vehicles are prescribed for the purposes of the definition of “market value”, paragraph (a)(i) —\n\n(a) motor cars;\n\n(b) motor cycles; and\n\n(c) motor wagons,\n\n(as defined in the *Road Traffic Act 1974* as in force on the commencement of the *Stamp Amendment Regulations 2004* 1)  other than heavy vehicles (as defined in section 76B(1) of the Act).\n\n[Regulation 8 inserted: Gazette 27 Feb 2004 p. 640.]\n\n##### 8A. Vehicles (s. 76B(1), definition of “optional feature”)\n\nFor the purposes of section 76B(1), any particular type of engine in a vehicle is prescribed for the purposes of the definition of an “optional feature”, paragraph (b).\n\n[Regulation 8A inserted: Gazette 16 Nov 2004 p. 5070.]\n\n##### 8B. Prescribed records (s. 76N) — exempt vehicles\n\n(1) For the purposes of section 76N, the following records are prescribed for each vehicle in respect of which section 76D(4), (5) or (5a) applies to the grant or transfer of the licence for the vehicle to a dealer —\n\n(a) the date of the grant or transfer of the licence for the vehicle;\n\n(b) for each loan of the vehicle by the dealer described in section 76D(5a) —\n\n(i) the date the loan of the vehicle commenced and the date the loan ceased;\n\n(ii) the name of the charitable organisation, school or individual to which or whom the vehicle is loaned;\n\n(iii) the purposes for which the vehicle is loaned;\n\n(iv) a description of the vehicle, including type, make, model, licence plate number and engine number; and\n\n(v) if the vehicle is loaned to an individual for a philanthropic purpose — a copy of the Commissioner’s approval of the philanthropic purpose.\n\n(2) The accuracy of the records for a vehicle is to be attested to by the dealer, and, if the vehicle is loaned as described in section 76D(5a), the person responsible for the vehicle while on loan.\n\nPenalty: $2 000.\n\n(3) The records must be kept in an approved manner.\n\nPenalty: $2 000.\n\n[Regulation 8B inserted: Gazette 21 Mar 2006 p. 1084-5.]\n\n##### 9. Conveyance or transfer on sale of property — exemptions (Third Schedule, item 2(7a)(c))\n\n(1) For the purposes of the Third Schedule, item 2(7a)(c) animals that are held or used in connection with a business that is not in the business of primary production are prescribed.\n\n(2) In this regulation —\n\n  primary production has the meaning given in section 75D(1).\n\n[Regulation 9 inserted: Gazette 7 May 2004 p. 1412.]\n\n##### 10. Policies of insurance — exemptions (Third Schedule, item 8(4))\n\n(1) For the purposes of the Third Schedule, item 8(4) the following classes of policies of insurance are prescribed —\n\n(a) policies of insurance issued by registered organisations in the course of their health insurance business;\n\n(b) policies of insurance under the Defence Service Homes Insurance Scheme.\n\n(2) In this regulation —\n\n  Defence Service Homes Insurance Scheme has the meaning given in section 38 of the *Defence Service Homes Act 1918* of the Commonwealth;\n\n  health insurance business has the meaning given in section 67 of the *National Health Act 1953* of the Commonwealth;\n\n  registered organisation has the meaning given in section 4 of the *National Health Act 1953* of the Commonwealth.\n\n##### 11. Vehicle licences — exemptions (Third Schedule, item 9(3))\n\nFor the purposes of the Third Schedule, item 9(3) the following classes of vehicles, class of persons and purpose are prescribed —\n\n(a) tractor plants and tractors (other than prime mover types), as described in the First Schedule to the *Road Traffic Act 1974*;\n\n(b) persons who own a vehicle the vehicle licence fee for which is reduced under regulation 21M of the *Road Traffic (Licensing) Regulations 1975*;\n\n(c) the uses of the vehicle described in that regulation 21M.\n\n[**12.** Deleted: Gazette 13 Aug 2004 p. 3252.]\n\n![]()\n\nNotes\n\nThis is a compilation of the *Stamp Regulations 2003* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *Stamp Regulations 2003* | 27 Jun 2003 p. 2415-18 | 1 Jul 2003 (see r. 2 and *Gazette* 27 Jun 2003 p. 2383) |\n| *Stamp Amendment Regulations 2003* | 30 Dec 2003 p. 5730 | 1 Jan 2004 (see r. 2 and *Gazette* 30 Dec 2003 p. 5721) |\n| *Stamp Amendment Regulations 2004* | 27 Feb 2004 p. 639-40 | 1 Mar 2004 (see r. 2 and *Gazette* 30 Dec 2003 p. 5721) |\n| *Stamp Amendment Regulations (No. 2) 2004* | 7 May 2004 p. 1412 | 7 May 2004 |\n| *Stamp Amendment Regulations (No. 3) 2004* | 29 Jun 2004 p. 2549-50 | 29 Jun 2004 |\n| *Stamp Amendment Regulations (No. 4) 2004* | 13 Aug 2004 p. 3252 | 13 Aug 2004 |\n| *Stamp Amendment Regulations (No. 6) 2004* | 16 Nov 2004 p. 5069‑70 | 1 Dec 2004 (see r. 2) |\n| *Stamp Amendment Regulations (No. 5) 2004* | 3 Dec 2004 p. 5729 | 3 Dec 2004 |\n| **Reprint 1: The *Stamp Regulations 2003* as at 12 Aug 2005** (includes amendments listed above) | | |\n| *Stamp Amendment Regulations 2006* | 21 Mar 2006 p. 1084‑5 | 21 Mar 2006 |\n| *Stamp Amendment Regulations 2019* | 28 Jun 2019 p. 2490‑1 | r. 1 and 2: 28 Jun 2019 (see r. 2(a));   Regulations other than r. 1 and 2: 2 Jul 2019 (see r. 2(b) and *Gazette* 28 Jun 2019 p. 2473) |\n\n\n1M Under the *Commonwealth Places (Mirror Taxes Administration) Act 1999* s. 7, modifications to State taxing laws may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* Pt. 6 Div. 2.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1M appearing after the provision number.\n\n\n1MC Under the *Commonwealth Places (Mirror Taxes) Act 1998* (Commonwealth) s. 8, modifications to State taxing laws, in their application as Commonwealth laws in Commonwealth places in Western Australia, may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes) (Modifications of Applied Laws (WA)) Notice 2007* (Commonwealth) Pt. 6 Div. 2.\n\nIf a modification is to:\n\n- replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number;\n- amend a numbered provision, the amended provision is identified by the superscript 1MC appearing after the provision number.\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nDefence Service Homes Insurance Scheme 10(2)\n\nhealth insurance business 10(2)\n\nprimary production 9(2)\n\nregistered organisation 10(2)\n\nsection 4\n\nThird Schedule 4\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"No content was available to assess whether the scope of the legislation changed from its original intent. The URL returned an error page, not legislative text."},"complexity_factors":["No legislative content was retrievable — the page returned a 'no longer available' error message rather than actual legislative text","Impossible to assess substantive complexity without access to the regulation's provisions"],"plain_english_summary":"## Stamp Regulations 2003 (WA) — Page Unavailable\n\nThe requested legislation — the **Stamp Regulations 2003** (a Western Australian regulation dealing with stamp duty, which is a tax applied to certain transactions like property purchases and insurance) — **could not be retrieved**. The page is no longer available on the Western Australian legislation website due to system and security upgrades.\n\n**What this means for you:** No analysis of the actual content of this regulation can be provided. To find the current version of this legislation, you should:\n- Visit the [Western Australian Legislation website](https://www.legislation.wa.gov.au) directly\n- Use the site's search or menu functions to locate the Stamp Regulations 2003\n- Contact the Parliamentary Counsel's Office Helpdesk if you continue to have difficulty\n\n**Note:** The *Stamp Act 1921* (WA) and its associated regulations have historically governed stamp duty in Western Australia, though significant reforms have occurred over time."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Regulations’ scope has been expanded and clarified by successive amendments: new vehicle classifications and optional-feature rules (Regs 8, 8A), prescribed dealer record-keeping and penalties (Reg 8B), additions to prescribed business licences and exemptions for insurance and conveyances (Regs 7, 9, 10, 11). The compilation table shows these provisions were inserted or amended after commencement, shifting the instrument from a concise schedule of prescriptions to a broader, more detailed regulatory framework."},"complexity_factors":["Multiple cross-references to the Stamp Act and other statutes (Regs 4, 7, 8, 10) increasing legal interdependence","Numerous discrete prescriptions and exemptions across different subjects (financial markets, licences, vehicles, insurance) requiring readers to track separate rules (Regs 5–11)","Prescriptive record-keeping and attestation duties with monetary penalties for dealers (Reg 8B(1)–(3)) creating operational compliance burden","Administrative discretion by the Commissioner over endorsement content and permitted additional information (Reg 6(2)) and approval of record manner (Reg 8B(3))","Amendments and insertions across multiple years (see compilation table) producing layered text and transitional complexity","Use of defined terms and external definitions (e.g. Road Traffic Act, National Health Act) requiring cross-checking to determine scope (Regs 8, 10)"],"plain_english_summary":"The Stamp Regulations 2003 set out detailed rules for applying stamp duty under the Stamp Act: they prescribe recognised financial markets (reg 5), the form and content of Commissioner endorsements (reg 6), classes of business licences, vehicle categories and optional features, specified exemptions for conveyances, insurance and vehicle licences, and record‑keeping and attestation obligations for dealers with penalties (regs 7, 8–11, 8B). Parties subject to stamp duty and vehicle dealers pay compliance costs; the Commissioner controls endorsement content (reg 6) and approves record formats (reg 8B(3))."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulations appear to maintain their original scope as machinery provisions supporting the Stamp Act 1921. While there have been amendments over time (inserting vehicle-related provisions in 2004-2006, updating business licences in 2019), these represent updates within the original framework rather than scope creep. The regulations continue to focus on prescribing specific exemptions, definitions, and administrative procedures as originally intended."},"complexity_factors":["Multiple cross-references to the parent Stamp Act 1921 and other legislation (Road Traffic Act 1974, Fish Resources Management Act 1994, etc.)","Nested definitions: terms defined in the regulations rely on definitions in the Act or other Acts (e.g., 'primary production' refers to s. 75D(1) of the Act)","Fragmented structure with inserted regulations (8, 8A, 8B) and deleted regulations (3, 12) creating non-sequential numbering","Dual modification systems for Commonwealth places (superscripts 1M and 1MC) adding parallel applicability layers","Specific penalty provisions ($2,000) attached to record-keeping requirements in regulation 8B","Temporal references to legislation 'as in force' on specific dates (e.g., Road Traffic Act definitions as at 2004)"],"plain_english_summary":"These regulations set out the detailed rules for how stamp duty (a tax on certain legal documents and transactions) works in Western Australia under the Stamp Act 1921.\n\n**What it does:**\n- **Defines key terms** for calculating duty on vehicles, specifying which vehicles (cars, motorcycles, wagons) use \"market value\" for tax calculations and what counts as an \"optional feature\" (like engine types).\n- **Lists specific exemptions** from stamp duty, including:\n  - Certain insurance policies (health insurance and Defence Service Homes Insurance)\n  - Vehicle licences for specific tractor types and vehicles used by people with disabilities\n  - Transfers of animals not used in primary production (farming)\n- **Sets out administrative rules**, such as how documents must be marked (endorsed) to show duty has been paid, and what records car dealers must keep when handling exempt vehicles.\n- **Prescribes business licences** that attract duty, including fishing licences, liquor licences, broadcasting licences, and pearling licences.\n- **Recognises financial markets** (like the Australian Stock Exchange) for duty purposes.\n\n**Who it affects:**\n- Car buyers and dealers in WA\n- Businesses holding specific licences (fishing, broadcasting, liquor, etc.)\n- People taking out certain insurance policies\n- Anyone dealing with documents that might attract stamp duty\n\n**Why it matters:**\nStamp duty is a significant cost in property transfers, vehicle purchases, and business transactions. These regulations determine exactly how much tax is paid, what exemptions apply, and what paperwork must be kept. Missing an exemption or failing to keep proper records can result in penalties (up to $2,000 for record-keeping failures)."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/stamp-regulations-2003","history":"/api/acts/stamp-regulations-2003/history","analysis":"/api/acts/stamp-regulations-2003/analysis","conflicts":"/api/acts/stamp-regulations-2003/conflicts","importantCases":"/api/acts/stamp-regulations-2003/important-cases","documents":"/api/acts/stamp-regulations-2003/documents"}}