Western Australian Current Acts

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DUTIES ACT 2008 - SCHEDULE 1

[s. 19 and 20]

Column 1

Provision of section 11

Column 2

Dutiable transaction

Column 3

When liability for transfer duty arises

Column 4

Person liable to pay transfer duty

s. 11(1)(a)

Transfer

When the property is transferred

Transferee

s. 11(1)(b)

Agreement for transfer

When the agreement is made

Purchaser or transferee

s. 11(1)(c)

Declaration of trust

When the declaration is made

Person making the declaration

s. 11(1)(d)(i)

Vesting by statute law

When the vesting takes place

Person in whom the property is vested

s. 11(1)(d)(ii)

Vesting by court order

When the order is made

Person in whom the property is vested

s. 11(1)(e)

Foreclosure of mortgage

When the foreclosure order is made

Mortgagee

s. 11(1)(f)

Acquisition of new dutiable property

The earlier of the following —

(a)         when the         property is         acquired; or

Person that acquires the property



(b)         if an         instrument         evidences         the         acquisition,         when the         instrument         is executed


s. 11(1)(g)

Surrender of special dutiable property

When the surrender takes place

Person to whom the interest is surrendered; or




in the case of a surrender referred to in section 18(caa), the person to whom the new lease is, or is to be, granted in accordance with the agreement, arrangement or understanding; or




in the case of a surrender referred to in section 18(f), the person to whom the mining tenement is granted in accordance with the agreement; or




in the case of a surrender referred to in section 18(g), (ga), (gb) or (gc), the person that paid the consideration for the surrender

s. 11(1)(h)

A trust acquisition or trust surrender

When the interest in the trust is acquired or surrendered

Person that is the trustee of the discretionary trust

s. 11(1)(i)

A partnership acquisition

The earlier of the following —

(a)         when the         partnership         interest is         acquired; or

(b)         if the         acquisition         is         evidenced         by an         instrument,         when the         instrument         is executed

Person that acquires the partnership interest

s. 11(1)(j)

A concessional farm-in transaction

When the concessional farm-in transaction is made

The farmee

        [Schedule 1 amended: No. 12 of 2019 s. 130; No. 37 of 2022 s. 13; No. 4 of 2023 s. 119.]



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