Duties Amendment Regulations 2016 (WA)

1536 GOVERNMENT GAZETTE, WA 24 May 2016

TREASURY AND FINANCE

TR301*

Duties Act 2008

Duties Amendment Regulations 2016

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Duties Amendment Regulations 2016.

2.             Commencement

These regulations come into operation as follows —

(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.

3.             Regulations amended

These regulations amend the Duties Regulations 2008.

4.             Regulation 4 amended

(1) In regulation 4(1):

(a) in paragraph (f) delete “229A(2).” and insert:

229A(2);

(b)	after paragraph (f) insert:
(g) a partnership acquisition where —

(i)      the partnership holds no land in Western Australia, other than a lease or leases having a nominal value; and

(ii)      the partnership holds no indirect interest in land in Western Australia, other than in a lease or leases having a nominal value.

(2)	After regulation 4(3) insert:
(4) Subregulation (1)(g) applies to all transactions that take place on or after 1 July 2008, whether before or after the commencement of the Duties Amendment Regulations 2016 regulation 4.

N. HAGLEY, Clerk of the Executive Council.