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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia Duties Amendment Bill 2011 CONTENTS Part 1 -- Preliminary 1. Short title 2 2. Commencement 2 3. Act amended 2 Part 2 -- Retrospective amendments to Duties Act 2008 4. Section 3 amended 3 5. Section 149 amended 3 Part 3 -- Transitional provisions inserted in Duties Act 2008 6. Schedule 3 Division 5 inserted 5 Division 5 -- Provisions for Duties Amendment Act 2011 33. Term used: relevant period 5 34. When transfer duty deemed to arise in certain cases 5 35. When landholder duty deemed to arise in certain cases 6 220--1 page i Western Australia LEGISLATIVE ASSEMBLY Duties Amendment Bill 2011 A Bill for An Act to amend the Duties Act 2008. The Parliament of Western Australia enacts as follows: page 1 Duties Amendment Bill 2011 Part 1 Preliminary s. 1 1 Part 1 -- Preliminary 2 1. Short title 3 This is the Duties Amendment Act 2011. 4 2. Commencement 5 This Act comes into operation, or is deemed to have come into 6 operation, as follows -- 7 (a) Part 1 comes into operation on the day on which this Act 8 receives the Royal Assent (assent day); 9 (b) Part 2 is deemed to have come into operation on 10 24 December 2010; 11 (c) Part 3 comes into operation on the day after assent day. 12 3. Act amended 13 This Act amends the Duties Act 2008. page 2 Duties Amendment Bill 2011 Retrospective amendments to Duties Act 2008 Part 2 s. 4 1 Part 2 -- Retrospective amendments to Duties Act 2008 2 4. Section 3 amended 3 In section 3 in the definition of land: 4 (a) after paragraph (b) insert: 5 6 (ca) an estate or interest in a mining tenement; and 7 (cb) anything that -- 8 (i) under the authority (whether direct or 9 indirect) of a mining tenement, is fixed 10 to land that is the subject of that mining 11 tenement; and 12 (ii) would be part of that land as a fixture if 13 the mining tenement were a freehold 14 estate in the land; 15 and 16 17 (b) after paragraph (c) insert: 18 19 (da) a pipeline, as defined in the Petroleum 20 Pipelines Act 1969 section 4(1), constructed on 21 land under the authority of a licence under that 22 Act; and 23 24 5. Section 149 amended 25 (1) After section 149(1) insert: 26 27 (2A) For the purposes of subsections (2) and (3), the 28 following are to be taken to be part of land as a 29 fixture -- 30 (a) anything that -- 31 (i) under the authority (whether direct or 32 indirect) of a mining tenement, is fixed page 3 Duties Amendment Bill 2011 Part 2 Retrospective amendments to Duties Act 2008 s. 5 1 to land that is the subject of that mining 2 tenement; and 3 (ii) would be part of that land as a fixture if 4 the mining tenement were a freehold 5 estate in the land; 6 (b) a pipeline, as defined in the Petroleum 7 Pipelines Act 1969 section 4(1), constructed on 8 land under the authority of a licence under that 9 Act. 10 11 (2) After section 149(3) insert: 12 13 (4) In subsections (2A), (2) and (3), a reference to land 14 does not include anything that is land under 15 paragraph (cb), (da) or (d) of the definition of land in 16 section 3. 17 page 4 Duties Amendment Bill 2011 Transitional provisions inserted in Duties Act 2008 Part 3 s. 6 1 Part 3 -- Transitional provisions inserted in Duties 2 Act 2008 3 6. Schedule 3 Division 5 inserted 4 At the end of Schedule 3 Division 4 insert: 5 6 Division 5 -- Provisions for Duties Amendment Act 2011 7 33. Term used: relevant period 8 In this Division -- 9 relevant period means the period beginning on 10 24 December 2010 and ending on the day before the day on 11 which the Duties Amendment Act 2011 Part 3 comes into 12 operation. 13 34. When transfer duty deemed to arise in certain cases 14 (1) When this clause uses a term that is used in Chapter 2, the 15 term has the same meaning in this clause as it has in that 16 Chapter. 17 (2) This clause applies to any transaction -- 18 (a) that became a dutiable transaction during the 19 relevant period; and 20 (b) that would not have become a dutiable 21 transaction during that period if the Duties 22 Amendment Act 2011 Part 2 had not been 23 enacted. 24 (3) If this clause applies to a transaction, liability (if any) for 25 transfer duty chargeable on the transaction is to be treated 26 for all purposes of this Act as arising on the later of -- 27 (a) the day on which the Duties Amendment Act 2011 28 Part 3 comes into operation; or 29 (b) the day on which the liability would ordinarily arise 30 by the operation of this Act. page 5 Duties Amendment Bill 2011 Part 3 Transitional provisions inserted in Duties Act 2008 s. 6 1 35. When landholder duty deemed to arise in certain cases 2 (1) When this clause uses a term that is used in Chapter 3, the 3 term has the same meaning in this clause as it has in that 4 Chapter. 5 (2) This clause applies to any acquisition of an interest in an 6 entity -- 7 (a) that became a relevant acquisition during the 8 relevant period; and 9 (b) that would not have become a relevant acquisition 10 during that period if the Duties Amendment 11 Act 2011 Part 2 had not been enacted. 12 (3) If this clause applies to an acquisition of an interest in an 13 entity, liability (if any) for landholder duty chargeable in 14 respect of the acquisition is to be treated for all purposes of 15 this Act as arising on the later of -- 16 (a) the day on which the Duties Amendment Act 2011 17 Part 3 comes into operation; or 18 (b) the day on which the liability would ordinarily arise 19 by the operation of this Act. 20
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