Duties Amendment Regulations (No. 2) 2009 (WA)

1638 GOVERNMENT GAZETTE, WA 15 May 2009

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Duties Act 2008

Duties Amendment Regulations (No. 2) 2009

Made by the Governor in Executive Council.

1.            Citation

These regulations are the Duties Amendment Regulations
(No. 2) 2009.

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 delete 'Tor the purposes- and insert:

(2)	For the purposes of section 11 of the Act, a transaction the subject of which is an interest in a partnership is prescribed as an excluded transaction, unless the transaction is a partnership acquisition under section 1 1(1)(i) of the Act.
(3)	Subregulation (2) applies to all transactions that take place on or after 1 July 2008, whether before or after the commencement of the Duties Amendment
Regulations (No. 2) 2009 regulation 4.

(1) For the purposes

(2) At the end of regulation 4 insert:

15 May 2009 GOVERNMENT GAZETTE, WA 1639

5.            Regulation 5A inserted

After regulation 4 insert:

5A.	Prescribed special dutiable property (s. 18(h))
For the purposes of section 18 of the Act, dutiable property that is a profit a prendre is prescribed as special dutiable property.

By Command of the Governor.

PETER CONRAN, Clerk of the Executive Council.