Income Tax Regulations
Part VIII - Miscellaneous

11/Nov/1998 - Current (at 31 Dec 2005)
Notify me when this title changes.
Full Act - PDF

    55A. Where tax stamps have been destroyed

    (1) Where tax stamps have been destroyed, the Commissioner may, upon production to him of such evidence as in his opinion is satisfactory proof of such destruction, treat as a payment the face value of such destroyed stamps.

    (2) Any claim made in pursuance of this regulation shall be supported by a statutory declaration made by the claimant, and, where practicable, by at least one other person possessing a knowledge of the particular circumstances surrounding the destruction.

    [Regulation 55A amended by Gazette 23 August 1940 p.1541.]

Note: This is not an authorised version. The only authorised version is the hardcopy (printed) version published under authority of the Government Printer, available from the State Law Publisher, 10 William St Perth W.A. 6000.