Western Australian Numbered Acts Western Australian Numbered Acts (1) A reference to a
right is to any of the following —
(a) an
option to acquire dutiable property, unless the option is part of a
simultaneous put and call option over dutiable property;
(b) a
right of pre-emption for dutiable property;
(c) a
right to acquire dutiable property;
(d) a
right under a joint venture relating to dutiable property of the joint
venture;
(e) a
right to exploit dutiable property;
(f) a
right to income from dutiable property;
(g) a
right to the capital growth of dutiable property.
(2) A right exists in
relation to dutiable property only if the transfer of the property would be a
dutiable transaction.
(3) Without limiting
subsection (1), a right includes the following —
(a) a
right under an application under the Mining Act 1978 for a mining
tenement;
(b) a
licence, or a water entitlement under a licence, under the Rights in Water and
Irrigation Act 1914 section 5C;
(c) any
other thing prescribed for the purposes of this section.