Western Australian Current Acts

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DUTIES ACT 2008 - SECT 18A

18A .         Things fixed to land that are to be permanently removed

        (1)         Despite section 3A(1)(f) and (g), a thing fixed to land, or an estate or interest in such a thing, is taken not to be land in relation to a particular transaction if —

            (a)         the transaction is the transfer, or an agreement for the transfer, of the thing or the estate or interest in the thing; and

            (b)         none of the following are transferred as part of the transaction or another transaction that is aggregated with the transaction under section 37

                  (i)         the land, or an estate or interest in the land, to which the thing is fixed;

                  (ii)         if the land to which the thing is fixed is land the subject of a mining tenement — the mining tenement, or an estate or interest in the mining tenement;

                and

            (c)         there is an agreement, arrangement or understanding relating to the transaction under which the thing is to be permanently removed from the land.

        (2)         Subsection (1) applies whether or not the thing constitutes a fixture at law.

        (3)         If subsection (1) applies to a thing fixed to land, or an estate or interest in such a thing, the thing is taken to be a chattel for the purposes of this Act.

        (4)         Subsection (1) ceases to apply to a thing fixed to land, or an estate or interest in such a thing, if the thing is not permanently removed from the land within —

            (a)         the period of 90 days after the day on which the transfer referred to in subsection (1)(a) occurs; or

            (b)         any longer period allowed, on application within the period referred to in paragraph (a), by the Commissioner on any conditions the Commissioner thinks fit.

        (5)         If a failure to remove a thing as referred to in subsection (4) occurs, the transferee must lodge a notice of the failure in the approved form within 2 months after the last day of the period that applies under subsection (4)(a) or (b).

                Penalty for this subsection: a fine of $20 000.

        (6)         Subject to the Taxation Administration Act section 17, the Commissioner must make any reassessment necessary as a result of the operation of subsection (4).

        [Section 18A inserted: No. 12 of 2019 s. 13.]



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