Western Australian Current Acts Western Australian Current Acts Any of the following
is special dutiable property —
(a) a
life interest in land;
(b) a
remainder interest in land;
(c) a
lease (other than a pastoral lease or diversification lease), if consideration
is paid, or agreed to be paid, by the lessor for the surrender of the lease;
(caa) a
pastoral lease or diversification lease (the old lease ), in whole or in part,
if —
(i)
the surrender of the old lease is made as part of an
agreement, arrangement or understanding that a pastoral lease or
diversification lease (the new lease ) be granted to another person; and
(ii)
there is, or will be, consideration for the surrender of
the old lease; and
(iii)
in the case where the new lease is a pastoral lease, the
grant of the new lease under the Land Administration Act 1997 section 101 is
not subject to the payment of a sale price, or, in the case where the new
lease is a diversification lease, there is not, and will not be, any
consideration for the grant of the new lease;
(ca) a
strata lease;
(d) an
easement;
(e) a
right of way;
(f) a
mining tenement in whole or in part, if the surrender is made in contemplation
of, or as part of an agreement that, the tenement, or the part of the
tenement, be granted to, or acquired by, another person;
(g) a
right under an application under the Mining Act 1978 for a mining tenement;
(ga) a
fixed infrastructure control right, if consideration is paid, or agreed to be
paid, for the surrender of the right;
(gb) a
fixed infrastructure access right, if consideration is paid, or agreed to be
paid, for the surrender of the right;
(gc) a
derivative mining right, if consideration is paid, or agreed to be paid, for
the surrender of the right;
(h) any
other dutiable property prescribed for the purposes of this section.
[Section 18 amended: No. 12 of 2019 s. 12; No. 30
of 2018 s. 133; No. 4 of 2023 s. 117.]