Western Australian Current Acts

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DUTIES ACT 2008 - SECT 16

16 .         References to right

        (1)         A reference to a right is to any of the following —

            (a)         an option to acquire dutiable property, unless the option is part of a simultaneous put and call option over dutiable property;

            (b)         a right of pre-emption for dutiable property;

            (c)         a right to acquire dutiable property;

            (d)         a right under a joint venture relating to dutiable property of the joint venture;

            (e)         a right to exploit dutiable property;

            (f)         a right to income from dutiable property;

            (g)         a right to the capital growth of dutiable property;

            (h)         a fixed infrastructure control right;

                  (i)         a fixed infrastructure access right;

            (j)         a fixed infrastructure statutory licence.

        (2)         A right referred to in subsection (1)(a) to (g) exists in relation to dutiable property only if the transfer of the property would be a dutiable transaction.

        (3)         Without limiting subsection (1), a right includes the following —

            (a)         a right under an application under the Mining Act 1978 for a mining tenement;

            (aa)         a derivative mining right;

            (b)         a licence, or a water entitlement under a licence, under the Rights in Water and Irrigation Act 1914 section 5C;

            (ba)         a part of, or an interest in, a right referred to in subsection (1) or this subsection;

            (c)         any other thing prescribed for the purposes of this section.

        (4)         Subsection (1)(a) to (g) do not apply to a right to the extent that the right is a fixed infrastructure control right, a fixed infrastructure access right or a fixed infrastructure statutory licence.

        [Section 16 amended: No. 12 of 2019 s. 10.]



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