The word 'stamped' in clause 3.3(a) of the REIWA 2002 General Conditions for the Sale of Land requires only that the Commissioner's endorsement be obtained on the instrument, not that the endorsement accurately reflect the correct amount of duty chargeable at law. A vendor cannot refuse to settle on the ground that the Commissioner's assessment was incorrect. Under s 31 of the Stamp Act 1921 (WA) (as inserted in 2004), the Commissioner's endorsement is conclusive evidence of the correctness of the assessment except in objection and appeal proceedings.
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