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Stamp Act 1921
Part 4Savings and transitional provisions
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Part 4 — Savings and transitional provisions
17. Interpretation
**“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*;
**“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.
*[Section 17 amended: No. 45 of 2002 s. 6.]*
18. Licences
A licence issued under Part IVAA of the Stamp Act and in force immediately before the commencement day —
(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 —
(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).
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