Western Australian Consolidated Regulations

DUTIES REGULATIONS 2008 - REG 9

9 .         Act Sch. 3 cl. 13(1) varied (Act Sch. 3 cl. 27(1)(b))

                Clause 13(1) of Schedule 3 to the Act is varied as if the following were inserted instead of that subclause —

        (1)         Despite section 190(1)(a), if the day that is 3 years before the day on which the relevant acquisition occurred is before 1 July 2008, section 190 is to be read as if —

            (a)         the following paragraph were inserted instead of section 190(1)(a) —

“
            (a)         an interest, other than one to which subsection (2) applies, that was held by the person or a related person, or by the person and a related person, before 1 July 2008; or

” ; and

            (b)         the following subsection were inserted instead of section 190(2) —

“
        (2)         This subsection applies to an interest in the landholder acquired by an acquisition (the earlier acquisition ) if the relevant acquisition in respect of which duty is to be calculated under section 188(1) was made pursuant to an arrangement entered into —

            (a)         during the prescribed period in respect of the earlier acquisition; and

            (b)         in the opinion of the Commissioner, for a purpose of avoiding or reducing the amount of duty payable.

”.