Duties Amendment Regulations (No. 2) 2013 (WA)

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20 September 2013 GOVERNMENT GAZETTE, WA 4363
TREASURY AND FINANCE
TR301*

Duties Act 2008

Duties Amendment Regulations (No. 2) 2013
Made by the Governor in Executive Council.
1. Citation

These regulations are the Duties Amendment Regulations
(No. 2) 2013.
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 replaced
Delete regulation 4 and insert:
4.             Excluded transactions prescribed (Act s. 11(2))

(1) For the purposes of section 11 of the Act, each of the
following transactions is prescribed as an excluded
transaction —

(a) the vesting of a security interest under the
Financial Sector (Business Transfer and Group
Restructure) Act 1999 (Commonwealth) Part 3;

(b)

a transaction the subject of which is an interest in a partnership, unless the transaction is a partnership acquisition under section 11(1)(i) of the Act;

(c)

the temporary transfer of the whole or part of an entitlement under an authorisation in accordance with the Fish Resources Management Act 1994 section 141, unless the transfer gives rise to the transfer of a beneficial interest in the authorisation;

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GOVERNMENT GAZETTE, WA

20 September 2013

(d)

the transfer of dutiable property (other than land or a right in relation to land) that would, but for this paragraph, be a transfer on which duty is not chargeable under section 42(1) of the Act;

(e)

the creation of an easement under the Transfer of Land Act 1893 Part IVA;

(f)

the surrender of an easement pursuant to the Transfer of Land Act 1893 section 129C(1)(a) or 229A(2).

(2) Subregulation (1)(b) 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.
(3) Subregulation (1)(d), (e) and (f) apply 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) 2013
regulation 4.

By Command of the Governor,
G. MOORE, Clerk of the Executive Council.
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Duties Amendment Regulations (No. 2) 2013 (WA)

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(1)	For the purposes of section 11 of the Act, each of the following transactions is prescribed as an excluded
transaction —

(b)	a transaction the subject of which is an interest in a partnership, unless the transaction is a partnership acquisition under section 11(1)(i) of the Act;
(c)	the temporary transfer of the whole or part of an entitlement under an authorisation in accordance with the Fish Resources Management Act 1994 section 141, unless the transfer gives rise to the transfer of a beneficial interest in the authorisation;

(d)	the transfer of dutiable property (other than land or a right in relation to land) that would, but for this paragraph, be a transfer on which duty is not chargeable under section 42(1) of the Act;
(e)	the creation of an easement under the Transfer of Land Act 1893 Part IVA;
(f)	the surrender of an easement pursuant to the Transfer of Land Act 1893 section 129C(1)(a) or 229A(2).

(2)	Subregulation (1)(b) 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.
(3)	Subregulation (1)(d), (e) and (f) apply 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) 2013
regulation 4.