Western Australian Numbered Acts Western Australian Numbered Acts In this Act, unless
the contrary intention appears —
“chattel” does not include any of the
following —
(a)
chattels that are stock-in-trade;
(b)
chattels held for use in manufacture;
(c)
chattels under manufacture;
(d)
chattels held or used in connection with the business of primary production;
(e)
livestock;
(f) a
vehicle the transfer or grant of a licence for which is chargeable with, or
exempt from, vehicle licence duty;
(g) a
ship or vessel;
(h) any
other chattel prescribed for the purpose of this definition;
“consideration” means the amount of a
monetary consideration or the value of a non-monetary consideration;
“corporate trustee” has the meaning
given in section 65;
“corporation” has the meaning given in
the Corporations Act section 57A;
“Corporations Act” means the
Corporations Act 2001 (Commonwealth);
“court” includes a tribunal;
“director” has the meaning given in
the Corporations Act section 9;
“discretionary trust” means —
(a) a
trust under which the vesting of the whole or any part of the capital of the
trust property, or the whole or any part of the income from that capital, or
both —
(i)
is required to be determined by a person either in
respect of the identity of the beneficiaries, or the quantum of interest to be
taken, or both; or
(ii)
will occur in the event that a discretion conferred under
the trust is not exercised;
or
(b) a
trust that is, by regulation, declared to be a discretionary trust for the
purposes of this Act,
but does not include
—
(c) a
trust that is solely a charitable trust; or
(d) a
trust that is, by regulation, declared not to be a discretionary trust for the
purposes of this Act;
“duplicate” of a transaction record
for a dutiable transaction means an executed instrument that wholly reproduces
the transaction record;
“dutiable property” has the meaning
given in section 15;
“dutiable transaction” has the meaning
given in section 11;
“duties Act” means this Act or the
Taxation Administration Act ;
"duty" means duty under this Act;
“duty endorsed” has the meaning given
in section 272;
“entitled” means —
(a) in
relation to a person as the trustee of a unit trust scheme or other
trust — entitled for the purposes of the scheme or trust; and
(b)
otherwise — beneficially entitled;
“exempt body” means —
(a) the
State of Western Australia; or
(b) a
public authority declared to be an exempt body under section 92; or
(c) a
local government, except when it acts in its capacity as the trustee of a
superannuation fund;
“general rate” of duty means the rate
set out in Schedule 2 Division 1;
“GST” has the meaning given in the
A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth)
except that it includes notional GST of the kind for which payments may be
made under the State Entities (Payments) Act 1999 by a person that is a
State entity as defined in that Act;
“land” includes —
(a) any
estate or interest in land other than a carbon right or a carbon covenant
registered under the Carbon Rights Act 2003 ; and
(b) a
mining tenement; and
(c) a
licence under the Petroleum Pipelines Act 1969 ; and
(d)
anything that is part of land as a fixture;
“landholder duty” means duty under
Chapter 3;
“local government” means —
(a) a
local government established under the Local Government Act 1995 ; or
(b) a
regional local government established under the Local Government
Act 1995 Part 3 Division 4; or
(c) an
association constituted under the Local Government Act 1995
section 9.58;
“lodge” means lodge with the
Commissioner;
“majority shareholder” , in relation
to a corporation, means a person that would have a substantial holding in the
corporation under the definition of “substantial holding” in the
Corporations Act section 9 if the reference in that definition to 5% were
a reference to 50%;
“mining tenement” means any of the
following —
(a) a
mining tenement held under the Mining Act 1978 being a mining tenement
within the meaning of that Act or the Mining Act 1904 ;
(b) a
mining tenement or right of occupancy continued in force by the
Mining Act 1978 section 5;
“nominal duty” means the amount of
duty referred to in Schedule 2 Division 3;
“order” includes determination,
judgment or decree;
“partnership” has the meaning given in
the Partnership Act 1895 section 7;
“prescribed” means prescribed by
regulation;
“prescribed financial market” means a
financial market, as defined in the Corporations Act section 767A(1),
that is prescribed for this definition;
“primary production” means any of the
following —
(a) the
growing or rearing of plants (including trees, fungi or any crop) for the
purpose of selling them, parts of them or their produce;
(b) the
breeding, rearing or maintenance of living creatures for any of the following
purposes —
(i)
selling them (or their progeny) for food;
(ii)
the production or collection of their skins, shells or
bodily produce;
(iii)
selling parts of them or their skins, shells or bodily
produce;
(c) the
breeding or rearing of horses for the purpose of selling them or their
progeny;
"public authority" means —
(a) a
trading concern, instrumentality or public utility of the State; or
(b) any
other person or body, whether corporate or not, who or which, under the
authority of a written law, administers or carries on for the benefit of the
State, a social service or public utility;
“registered scheme” has the meaning
given in the Corporations Act section 9;
“related corporation” has the meaning
“related body corporate” is given in the Corporations Act
section 9;
“security interest” means the estate
or interest of a mortgagee, chargee or other secured creditor;
“share” —
(a) in
Chapter 2 Part 5 Division 3 — has the meaning given
in section 63; and
(b)
otherwise — means a share or stock of a corporation or an interest
in a share or stock of a corporation;
“supply” , in relation to an amount of
GST, has the meaning given in the
A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth);
“ Taxation Administration Act” means
the Taxation Administration Act 2003 ;
“transaction” includes an event;
“transaction record” , in relation to
a dutiable transaction, means —
(a) an
instrument that effects, or evidences, the dutiable transaction; or
(b) a
transfer duty statement for the dutiable transaction; or
(c) a
copy or memorandum that, under the Taxation Administration Act
section 20, is treated as an instrument or statement referred to in
paragraph (a) or (b);
“transfer duty” means duty under
Chapter 2;
“transfer duty statement” means a
statement referred to in section 22;
“vehicle licence duty” means duty
under Chapter 5;
“wound up” has the meaning given in
section 7(1).
Note: Other terms are
defined or explained in the Chapters in which they are used. At the end of
this Act there is an alphabetical list of all terms that are defined anywhere
in this Act. See also section 4(2).