Western Australian Consolidated Acts Western Australian Consolidated Acts1 This
is a compilation of the Duties Act 2008 and includes the amendments made
by the other written laws referred to in the following table 1a.
The table also contains information about any reprint.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
11 of 2008 |
14 Apr 2008 |
s. 1 and 2: 14 Apr 2008
(see s. 2(a)); |
|
|
Duties Legislation Amendment Act 2008 Pt. 2 Div.
2 Subdiv. 1 and 2 |
12 of 2008 (as amended by No. 30 of 2008
s. 3) |
14 Apr 2008 |
1 Jul 2008 (see s. 2(b) and
(d)) |
|
Revenue Laws Amendment Act 2008 s. 4 and
Pt. 7 |
30 of 2008 |
27 Jun 2008 |
s. 4: 27 Jun 2008
(see s. 2(2)(a)); |
|
Revenue Laws Amendment Act (No. 2) 2008
s. 32 |
31 of 2008 |
27 Jun 2008 |
28 Jun 2008 (see s. 2(b)) |
|
Revenue Laws Amendment Act 2010 Pt. 2 and
Pt. 3 Div. 2 |
9 of 2010 |
10 Jun 2010 |
s. 5 and 6: 10 Mar 2010
(see s. 2(d)); |
|
Revenue Laws Amendment and Repeal Act 2010 Pt.
2 |
17 of 2010 |
25 Jun 2010 |
s. 12: 1 Jul 2008 (see
s. 2(c)); |
|
Duties Amendment Act 2011 |
27 of 2011 |
11 Jul 2011 |
s. 1 and 2: 11 Jul 2011
(see s. 2(a)); |
|
Reprint 1: The Duties Act 2008 as at 12 Jul
2011 (includes amendments listed above) |
|||
|
Duties Amendment Act (No. 2)
2011 |
33 of 2011 |
12 Sep 2011 |
Pt. 2: 24 Dec 2010 (see
s. 2(b)); |
1a On the date as at which this
complation was prepared, provisions referred to in the following table had not
come into operation and were therefore not included in this compilation. For
the text of the provisions see the endnotes referred to in the table.
Provisions
that have not come into operation
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
Duties Legislation Amendment Act 2008 Pt. 2 Div.
2 Subdiv 3 4 |
12 of 2008 (as amended by No. 9 of 2010
s. 9) |
14 Apr 2008 |
1 Jul 2013 (see s. 2(c)) |
|
Inheritance (Family and Dependants Provision) Amendment
Act 2011 s. 15 5 |
48 of 2011 |
25 Oct 2011 |
To be proclaimed (see s. 2(b)) |
|
Road Traffic Legislation Amendment Act 2012
Pt. 4 Div. 18 6 |
8 of 2012 |
21 May 2012 |
Operative on commencement of the Road Traffic
(Administration) Act 2008 (see s. 2(d)) |
2 The Mining Act 1904 was repealed
by the Mining Act 1978.
3 The Acts Amendment (Land Administration)
Act 1997 commenced 30 Mar 1998
(Gazette 27 Mar 1998 p. 1765)
4 On the date as at which this compilation was prepared, the
Duties Legislation Amendment Act 2008 Pt. 2 Div. 2 Subdiv. 3 (as
amended by No. 9 of 2010 s. 9) had not come into operation. It reads
as follows:
Division 2 — Duties
Act 2008 amended
Subdivision 3 — Amendments
commencing on 1 July 2013
[Heading amended by No. 9 of 2010
s. 9.]
25. Section 9
amended
Section 9 is amended as follows:
(a) in the definition of “unencumbered value” by deleting
“36;” and inserting instead —
“ 36. ”;
(b) by deleting the definitions of “Western Australian
business” and “Western Australian business asset”.
26. Section 15
amended
Section 15 is amended as follows:
(a) in paragraph (c) by deleting “Australia;” and
inserting instead —
“ Australia. ”;
(b) by deleting paragraph (d).
27. Section 17
amended
Section 17(1) is amended as follows:
(a) in paragraph (b)(iii) by deleting “subsection;” and
inserting instead —
“ subsection. ”;
(b) by deleting paragraph (c).
28. Chapter 2 Part 5
Division 5 repealed
Chapter 2 Part 5 Division 5 is repealed.
29. Section 136
repealed
Section 136 is repealed.
30. Chapter 2 Part 6
Division 4 repealed
Chapter 2 Part 6 Division 4 is repealed.
31. Section 277
repealed
Section 277 is repealed.
32. Schedule 2 Division 2
amended
Schedule 2 Division 2 is amended by deleting the item relating
to section 147.
5 On the date as at which this compilation was prepared, the
Inheritance (Family and Dependants Provision) Amendment Act 2011 s. 15
had not come into operation. It reads as follows:
15. Duties Act 2008
amended
(1) This section amends the Duties Act 2008.
(2) Delete section 139(2)(c) and insert:
(c) a vesting of dutiable property by, or as a consequence of, a court
order made —
(i) under the Family Provision Act 1972; or
(ii) under the Trustees Act 1962 section 65 on an
application under the Family Provision Act 1972.
6 On the date as at which this compilation was prepared, the
Road Traffic Legislation Amendment Act 2012 Pt. 4 Div. 18 had
not come into operation. It reads as follows:
Division
18 — Duties Act 2008 amended
This Division amends the Duties Act 2008.
90. Section 228
amended
(1) In section 228 delete the definitions of:
Director General
(2) In section 228 insert in alphabetical order:
CEO has the meaning given in the Road Traffic
(Administration) Act 2008 section 4;
Vehicles Act means the Road Traffic (Vehicles)
Act 2012.
(3) In section 228 in the definition of heavy vehicle
delete “means a vehicle with a gross vehicle mass of more than
4.5 tonnes;” and insert:
has the meaning given in the Vehicles Act;
(4) In section 228 in the definition of motor vehicle
delete “in the Road Traffic Act section 5,” and
insert:
in the Road Traffic (Administration) Act 2008
section 4,
(5) In section 228 in the definition of vehicle delete
“section 230(1).” and insert:
91. Section 230
amended
In section 230(2) delete “Road Traffic Act
Part III.” and insert:
the Vehicles Act.
92. Section 240
amended
(1) In section 240(1) delete “Road Traffic Act
section 19(3).” and insert:
Vehicles Act section 7(3).
Note: The heading to amended section 240
is to read:
If no vehicle licence fee payable under
Vehicles Act
(2) In section 240(2) delete “Road Traffic Act
section 19(3)” and insert:
Vehicles Act section 7(3)
93. Section 243
amended
In section 243(b) delete “Road Traffic Act” and
insert:
Road Traffic Act 1974 or the Vehicles Act
In section 244A(5):
(a) delete “Road Traffic” and insert:
Vehicles
(b) delete “section 19(3)” and insert:
regulations made under section 7(3)
95. Various
references to “Road Traffic Act” amended
In the provisions listed in the Table delete “Road Traffic
Act” (each occurrence) and insert:
Vehicles Act
Table
|
s. 228 def. of corresponding State law |
s. 230(1), (3) |
|
s. 242(1)(a) and (c) |
|
|
s. 251(1), (2) |
96. Various
references to “Director General” amended
In the provisions listed in the Table delete “Director
General” (each occurrence) and insert:
CEO
Table
|
s. 252(1), (3) |
s. 253(1), (2), (3) |
|
|
Note: The heading to amended section 253
is to read:
Functions of CEO and
Commissioner
Note: The heading to amended section 255
is to read:
CEO’s duties
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)
A 44(2)(a), 257(2)
accident
insurance 206
acquirer 171(2), 175
acquisition 165
acquisition
statement 199
additional insurance 210(2)(a)
affected
entity 259(1)
agreement by instalments 33(1)
aggregated
transaction 147F(3)
authorised trustee corporation 63
B 44(2)(a),
257(2)(a)
bankruptcy trustee 108(1)
beneficiary 43(4)
business
asset 79
business identity 79
business licence 79,
277(1)
C 49(1)(a)
call option 44(1), 177(1)
cancelled
transaction 107(1)
caravan 228
caveat 278(1)
charitable
organisation 228
chattel 3
child 128(1)
chosen
entity 125(2)(b)
circuit layout right 79
commodities 79
Commonwealth
Act 121
company A 12(3)
company B 12(3)
company C 12(4)
complying
approved deposit fund 121
complying superannuation fund 121
concessional
rate 9
concessional transaction 147C(1), 147(1), Sch. 3 cl.
11A(1)
conditional agreement 9
consideration 3, 9,
135(3)
construction 147A(1)
contingent consideration 32(1)
continuing
proprietor or proprietors 45(1)(b)(i), 178(3)(a)
contract of insurance 206,
208
controlling entity 264(1)
corporate consolidation 259(1)
corporate
trustee 3
corporation 3, 171(1)
Corporations Act 3
corresponding State
law 228
court 3
de facto partner of 2 years 9
de facto partners of
2 years 9, 244A(1)
de facto relationship 62(2), 128(1)
de facto
relationship instrument 128(1)
de facto relationship
property 128(1)
dealer 228
declaration of trust 9
dependent
transaction 274(1)
director 3
Director General 228
discretionary
trust 3
disposition 9, 63
distributed value 194(4)(a) and
(b)
distribution 139(1)
dormant
corporation 42(6)
duplicate 3
dutiable property 3, 15, 70
dutiable
transaction 3, 11(1)
dutiable transactions 11(2)
dutiable value 9,
231
duties Act 3
duty 3, 9, 148, 206, 228, 273(1)
duty endorsed 3,
272(1), (2) and (3)
earlier acquisition 190(2)
earlier instrument Sch. 3
cl. 10(1)
eligible rollover fund 121
eligible transaction 147A(1),
147B
entitled 3
entitlement value 194(4)(a) and (b)
entity 9,
102(3)(b), 148, 257(1)
exempt body 3
exempt family farm
transaction 99(1)
exempt transaction 9
exemption 257(1)
exemption
application 262(1)
exploration amount 9
family 257(1)
Family Court
Act 9
Family Law Act 128(1)
family member 99(1)
farm-in
agreement 9
farming land 99(1)
farming land conditional
agreement 9
farming property 99(1)
FHOG Act 141(1)
FHOG concessional
transaction 141(1)
financial services licensee 206
first
acquisition 174(1)(a)
first agreement 42(8)(a)
first
business 81(5)(a)
first dutiable transaction 35, 47(a), 51(a)
first FHOG
concessional transaction 141(1) and (2)
first transaction 104(a)
flag
lifting agreement 128(1)
foreign tax 268(1)
franchise
arrangement 79
franchisee 79
franchisor 79
further FHOG concessional
transaction 141(1)
general conditional agreement 9
general insurance 206,
209(1) and (2)
general insurer 206, 214
general
rate 3
grant 228
GST 3
head entity 259(1)
heavy
vehicle 228
insured person 223(1)
insurer 206
intellectual
property 79
interest 148
interest in a discretionary
trust 9
intermediary 206
interstate duty 206
issue of title conditional
agreement 9
intervening transactions 42(8)(b)
land 3, 147F(1) and (3),
148
landholder 148
landholder duty 3
licence 228, 230(2) and
(3)
life insurance 206
linked entity 148, 156(2)
listed
corporation 148
listed landholder 148
listed unit trust
scheme 148
local government 3
lodge 3
lot 96
main
entity 156(1)
major holder 264(1)
majority shareholder 3
managed
investment scheme 9
matrimonial instrument 128(1)
matrimonial
property 128(1)
merging corporations 12(4) and (5)
mining
tenement 3
mining tenement conditional agreement 9
motor
vehicle 228
new dutiable property 9, 17(1) and (2)
new
record 273(3)
new trustee 119(1)
new vehicle 228
nominal
duty 3
notifiable event 264(1), (2) and (3)
offshore risk
insurance 206
old partnership 77(4)
old public unit trust 119(1)
option
property 44(1)
optional feature 231
order 3
original
equipment 239(2)(b)
original transfer 120(1)(a)
parent
entity 257(1)
partially exempt
acquisition 172(2)
partnership 3
partnership acquisition 9
partnership
interest 9
person 154(1)
person liable to pay duty 9
plant breeder
right 79
pooled superannuation trust 121
premium 206,
211
prescribed 3
prescribed financial market 3
pre-section 270
decision request 269(1)
pre-transaction decision request 261(1)
primary
production 3
property 122(2)
proprietor 45(2)
proprietor of a
business 178(1)
public authority 3
purchase price 231
put option 44(1),
177(1)
registered insurer 206
registered scheme 3
registrar 276(2),
278(1)
related corporation 3
related person 79, 161, 201(1)(b)
related
transaction 274(1)
relevant acquisition 148, 163, 164, Sch. 3 cl.
1(1)
relevant consolidation transaction 257(1), 259(2), (3) and
(4)
relevant entity 126(1)
relevant interest 177(1)
relevant
period 29(3), 147F(2) and (4), 193(1), 194(6), 201(2), Sch. 3
cl. 33
relevant person 154(2)
relevant reconstruction
transaction 257(1), 260(1), (2), (3) and (4)
relevant
transaction 257(1)
relevant transfer 125(1)
replacement
transaction 107(1)
representative 206
required
duty 273(1)
residence 96
residential property 147A(1), 147D
responsible
entity 119(1)
responsible person 264(1)
restraint of trade
arrangement 79
retiring partner 78(1)
right 9
Road Traffic
Act 228
scheme 267(1)
scheme property 9
second dutiable transaction 35,
47(b), 51(b)
section 270 decision 269(1)
security 257(1)
security
holder 259(4)(a)
security interest 3
separate
transactions 147F(3)
share 3, 63
significant interest 161
simultaneous
put and call option 9, 177(1)
special dutiable property 9, 18
specialised
equipment 231
specialised vehicle 231
splitting agreement 128(1)
Stamp
Act reference Sch. 3 cl. 28(1)
stamp duty Sch. 3 cl. 5(3)(b)
subdivision
conditional agreement 9
subsale transaction 107(1)
subsequent
transaction 104
subsidiary 257(1)
superannuation
agreement 128(1)
superannuation fund 121, 125(1), 128(1)
superannuation
interest 128(1)
supply 3
surplus property 148
surrender 9
taker in
default 9
tax avoidance scheme 268(2)
Taxation Administration
Act 3
taxpayer 147A(1)
terminated on relevant
grounds 9
trailer 228
transaction 3
transaction
group 257(1)
transaction record 3
transfer 9
transfer
duty 3
transfer duty statement 3
transferee 99(1),
141(1)
transferor 99(1), 122(1), 173(1)(a)
transfers 42(8)(c)
trust
acquisition 9
trust surrender 9
trustee 118(1), 122(1)
unencumbered
value 9, 36(1), 148
unlisted corporation 63
vehicle 228, 230(1)
vehicle
licence duty 3
vehicle A 239(1)(a)
vehicle B 239(1)
Western
Australian business 9, 79
Western Australian business asset 9, 79
wound
up 3