WA stamp duty: cancelled transactions – Commissioner’s Practice released [76]

The WA Office of State Revenue (OSR) has issued Commissioner’s Practice DA 31.0 (Duties – cancelled transactions). It outlines the application requirements for assessment and reassessment of duty liability under ss 107 and 88A of the Duties Act 2008 (WA) where a dutiable transaction has been cancelled. The Commissioner’s Practice took effect on 22 October 2013.

[LTN 206, 24/10/13]