Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
4AA. Instruments subject to dual liabili4AA. Instruments subject to dual liability
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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 —
(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.
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