Western Australian Consolidated Regulations

DUTIES REGULATIONS 2008 - REG 10

10 .         Consideration for the grant of a lease, ascertaining

        (1)         In ascertaining the amount of consideration for a dutiable transaction that is the grant of a lease, the value of any substantial improvement of, or addition to, the leased property that the lessee has agreed to carry out, or has already carried out, is not included.

        (2)         Subregulation (1) applies to all transactions that take place on or after 1 July 2008, whether before or after the commencement of the Duties Amendment Regulations 2009 regulation 4.

        [Regulation 10 inserted in Gazette 27 Mar 2009 p. 933.]