Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
42. Section 4AA inserted42. Section 4AA inserted
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42. Section 4AA inserted
After section 4 the following section is inserted —
“
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 under this Act and the corresponding Stamp Act may be calculated under this Act by reference to the amount equal to the sum of —
(a) the amount or amounts in respect of which duty is payable under this Act; and
(b) the amount or amounts in respect of 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) less any amount paid under the corresponding Stamp Act.
”.