WAIn ForceAct
Stamp Act 1921
33The *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* s. 9 reads as follows:
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33 The *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* s. 9 reads as follows:
“
9. Application provision
**“conveyance or transfer”** of property includes a contract, agreement or other instrument that is chargeable with duty as a conveyance or transfer of property;
**“duty”** means duty payable under the *Stamp Act 1921*;
**“existing instrument”** means a conveyance or transfer of property (the “dutiable property”) that was first executed before 29 October 2004;
**“former provisions”** means provisions of the *Stamp Act 1921* that are amended by this Part, as those provisions were enacted at any time before 29 October 2004.
(2) Despite the amendments made by this Part, former provisions that applied in relation to an existing instrument before 29 October 2004 —
(a) continue to apply in relation to the existing instrument; and
(b) if an instrument first executed on or after 29 October 2004 replaces the existing instrument, apply in relation to the replacement instrument to the extent to which it is a conveyance or transfer of the dutiable property.
(3) Subject to subsection (2)(b), the provisions of the *Stamp Act 1921* as amended by this Part apply in relation to a conveyance or transfer of property first executed on or after 29 October 2004.
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