6The *Revenue Laws Amendment (Tax Relief) Act 2004* Pt. 4 reads as follows:

6 The *Revenue Laws Amendment (Tax Relief) Act 2004* Pt. 4 reads as follows: Part 4 — Reassessment 20. Certain instruments to be assessed again ***Commissioner*** means the Commissioner of State Revenue appointed in accordance with the *Taxation Administration Act 2003* section 6; ***duty*** means duty payable under the *Stamp Act 1921*; ***former provisions*** means the provisions of the *Stamp Act 1921* that are amended by the *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* Part 4, as those provisions were enacted immediately before 29 October 2004; ***instrument*** means a conveyance or transfer of property or a contract, agreement or other instrument that is chargeable with duty as a conveyance or transfer of property; ***new provisions*** means the provisions of the *Stamp Act 1921* as amended by the *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* Part 4. (2) The Commissioner must make an assessment under the new provisions of the duty on any instrument — (a) which was first executed on or after 29 October 2004; and (b) on which duty has been assessed under the former provisions. (3) Subsection (2) does not authorise the Commissioner to make an assessment under the new provisions of the duty on an instrument to the extent (if any) to which the former provisions apply in relation to it under the *Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004* section 9(2)(b). (4) The *Taxation Administration Act 2003* sections 18 and 54(1)(a) apply in relation to an assessment under subsection (2) as if it were a reassessment under section 16 of that Act. 7 The amendment in the *Duties Legislation Amendment Act 2008* s. 46 is not included because the section it sought to amend had been replaced by the *Revenue Laws Amendment Act (No. 2) 2008* s. 7 before the amendment was to come into operation. Defined terms *[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]* **Defined term Provision(s)** Additional rent 104B(2) additional rent 104B(3) address Gl. cl. 1 affected return 135E(1) affected tax 135E(1) amending Bill 129(1) appointed representative Gl. cl. 1 approved Gl. cl. 1 assessment Gl. cl. 1 assessment notice Gl. cl. 1 before 129(2) beneficial body determination Gl. cl. 1 charge Gl. cl. 1 commencement day 136(1), 137(1), 138(1), 139(1), 140(1) Commissioner Gl. cl. 1 Commissioner’s website Gl. cl. 1 complete Gl. cl. 1 compromise agreement 20A(1) compromise assessment Gl. cl. 1 corresponding Commissioner Gl. cl. 1 costs of valuation 24(7) date Gl. cl. 1 decision Gl. cl. 1 determination notice 129(1) directly reviewable decision Gl. cl. 1 dishonoured 76A(3) document Gl. cl. 1 due date Gl. cl. 1 electronic means 104J(4) eligible person 135E(1) emergency declaration 135A(1) emergency period 135A(6) endorse Gl. cl. 1 garnishee 65(1), Gl. cl. 1 group Gl. cl. 1 identity card Gl. cl. 1 instrument 82(1), Gl. cl. 1 interim assessment 16A(1), Gl. cl. 1 investigation purposes Gl. cl. 1 investigator Gl. cl. 1 land 76A(1) landholder 77A(1) landholder duty 77A(1) linked entity 77A(1) lodge 76A(1) mining operations 104A(1) mining royalty 104A(1), 104B(1) mining tenement 76A(1) objection Gl. cl. 1 official assessment Gl. cl. 1 official document Gl. cl. 1 original assessment Gl. cl. 1 original notice 132(3) penalty tax Gl. cl. 1 person Gl. cl. 1 premises Gl. cl. 1 previous assessment Gl. cl. 1 primary liability Gl. cl. 1 qualified valuer Gl. cl. 1 real property 76A(1) reassessment Gl. cl. 1 reassessment period 39(3), 43(4A), 54A(3) recognised jurisdiction Gl. cl. 1 recognised revenue law Gl. cl. 1 record Gl. cl. 1 register 76A(1) Registrar 82(1) Registrar of Titles Gl. cl. 1 relevant emergency declaration 135A(3) relevant land Act 76A(1) relevant material Gl. cl. 1 remaining transfer duty 77A(2A) responsible party Gl. cl. 1 review proceedings Gl. cl. 1 royalty information 140(1) royalty return 104A(1), 140(1) self-assessment Gl. cl. 1 special tax return arrangement Gl. cl. 1 State 104A(1), 104C, 140(1), Gl. cl. 1 State mining agreement 104A(1) State mining agreement Act 104A(1) statutory administrator of a taxpayer’s assets 64(3) tax Gl. cl. 1 taxation Act 129(1), Gl. cl. 1 taxation matter 7(3) tax liability Gl. cl. 1 taxpayer Gl. cl. 1 tax payment arrangement Gl. cl. 1 tax record Gl. cl. 1 tax relief declaration 135A(2), Gl. cl. 1 tax relief measure 135(1), Gl. cl. 1 tax threshold 129(1) TLA land 76A(1) transaction record 77A(1) transfer duty 77A(1) transfer duty interim assessment 77A(1) unaffected amount 133(2) vehicle Gl. cl. 1 This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au. Attribute work as: © State of Western Australia 2025. By Authority: GEOFF O. LAWN, Government Printer