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DUTIES ACT 1997 - SECT 64A
Amalgamation of Western Lands leases
64A Amalgamation of Western Lands leases
(1) This section applies to the transfer of, or an agreement to transfer, a
Western lands lease (within the meaning of Schedule 3 to the
Crown Land Management Act 2016 ), being a lease for a purpose specified in an
order of the Governor made for the purposes of this section and published in
the Gazette. Editorial note : For orders published under this section see
Gazette No 92 of 13.8.1999, p 5743. From April 2021, PCO is no longer updating
notes in provisions of in force titles about related gazette notices. To
search for related gazette notices, please use the Gazette Search
functionality.
(2) The duty chargeable on a dutiable transaction, being the
transfer of, or an agreement to transfer, a lease to which this section
applies is to be reduced if- (a) the transferee has transferred another
Western lands lease within 3 years before the dutiable transaction, and
(b)
the land subject to the dutiable transaction adjoins land held by the
transferee under a Western lands lease.
(3) The duty chargeable on the
dutiable transaction is to be reduced by the amount of duty paid on the
transfer of, or the agreement to transfer, the other lease within 3 years
before the dutiable transaction.
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