Duties Amendment Regulations 2009 (WA)

932 GOVERNMENT GAZETTE, WA 27 March 2009

TF301*

Duties Act 2008

(a)	regulations 1 and 2 — on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on the day after that day.

Duties Amendment Regulations 2009

Made by the Governor in Executive Council.

1.            Citation

These regulations are the Duties Amendment Regulations 2009.

2.            Commencement

These regulations come into operation as follows —

27 March 2009 GOVERNMENT GAZETTE, WA 933

3. Regulations amended
These regulations amend the Duties Regulations 2008.

4.            Regulation 10 inserted After regulation 9 insert:

10.         Consideration for the grant of a lease

(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.

By Command of the Governor,

PETER CONRAN, Clerk of the Executive Council.