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DUTIES ACT 2008 - SCHEDULE 2

[s. 3, 9, 26 and 184]

        [Heading amended: No. 16 of 2022 s. 24(1).]

Division 1 — General rate

        [Heading inserted: No. 16 of 2022 s. 24(2).]

Dutiable value (rounded down to nearest whole dollar)

General rate of duty

$0 — $120 000

$1.90 per $100 or part of $100

$120 001 — $150 000

$2 280 + $2.85 per $100 or part of $100 above $120 000

$150 001 — $360 000

$3 135 + $3.80 per $100 or part of $100 above $150 000

$360 001 — $725 000

$11 115 + $4.75 per $100 or part of $100 above $360 000

$725 001 and upwards

$28 453 + $5.15 per $100 or part of $100 above $725 000

        [Division 1 inserted: No. 16 of 2022 s. 24(2).]

Division 2 — Concessional rates

        [Heading inserted: No. 16 of 2022 s. 24(2).]

Concessional transaction

Dutiable value (rounded down to nearest whole dollar)

Concessional rate of duty

s. 143
First home owners



If the property includes a home

$0 — $430 000

Nil


$430 001 — $530 000

$19.19 per $100 or part of $100 above $430 000

If the property does not include a home

$0 — $300 000

Nil


$300 001 — $400 000

$13.01 per $100 or part of $100 above $300 000

s. 147
Residential or business property

$0 — $120 000

$1.50 per $100 or part of $100


$120 001 — $200 000

$1 800 + $4.04 per $100 or part of $100 above $120 000

        [Division 2 inserted: No. 16 of 2022 s. 24(2).]

Division 3 — Nominal duty

                The amount of nominal duty is $20.00.



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