A conditional agreement can only be entered into under the following conditionsDuties Fact Sheet Lodgment and Payment Requirements Duties Act 2008 From 1 July 2008, the transfer tax on transactions subject to the duty obligation is levied in accordance with Chapter 2 of the Duties Act 2008 („Duties Act”), the applicable general rules Provisions of Chapter 8 of the Duties Act and administrative support provisions of the Taxation Administration Act 2003. Obligations Lodgment The Duties Requires that a paper instrument that affects or proves a transaction subject to customs duties be submitted within two (2) months from the date on which liability arises for the obligation of the taxable transaction, unless it is a general conditional agreement for which there is another duration. Please refer to the Duties Fact Sheet „Conditional Agreements”, available on the Office of State Revenue website under www.osr.wa.gov.au If there is no printed instrument that performs or proves the transaction, a transfer tax return in an approved form must be submitted to the Commissioner`s Commissioner within two (2) months of the date on which the tax on the customs transaction arose. Government revenue. Multiple transactions/acquisitions If two or more transactions subject to the duty obligation are part of an agreement, all instruments and transfer reports for the series of transactions must be submitted jointly under a Duties document Lodgment andvaluation form, or, if presented separately, sufficient reference should be made to the package being communicated between They are reflected in 1998, 1990, 1 Dyities Information Exquies Information the information available on the website at www.osr.wa.gov.au is provided by the st andF information deemed necessary by the tax office to determine the correct customs duty for certain types of transactions subject to excise duty.