Western Australian Current Acts

DUTIES ACT 2008 - SECT 205S

205S .         Application of Chapter 2 Part 5 to foreign dutiable transactions

        (1)         The provisions of Chapter 2 Part 5 other than section 70 and Divisions 5 to 9 apply, with all appropriate modifications, in respect of foreign transfer duty in the same way as they apply in respect of transfer duty.

        (2)         Without limiting subsection (1), the provisions applied by that subsection apply as if —

            (a)         a reference to dutiable property (other than in Chapter 2 Part 5 Division 4) were a reference to residential property; and

            (b)         a reference to dutiable property in Chapter 2 Part 5 Division 4 were a reference to each of the following —

                  (i)         residential property;

                  (ii)         a chattel in Western Australia, the use of which is directly linked to, or is incidental to, the use of residential property for residential purposes;

                and

            (c)         a reference to a dutiable transaction were a reference to a foreign dutiable transaction; and

            (d)         a reference to duty were a reference to foreign transfer duty; and

            (e)         a reference to duty endorsed were a reference to foreign transfer duty endorsed; and

            (f)         a reference to a trust acquisition were a reference to a residential trust acquisition; and

            (g)         a reference to a trust surrender were a reference to a residential trust surrender; and

            (h)         the reference in section 73 to property of a kind referred to in section 72(a), (b), (c) or (d) were a reference to residential property; and

                  (i)         a reference in section 76 or 77 to a partnership acquisition were a reference to a residential partnership acquisition; and

            (ia)         a reference in section 78(1)(a) or 78A(1)(a) to a person ceasing to be a partner in a partnership were a reference to a foreign person ceasing to be a partner in a partnership; and

            (j)         each provision specified in Column 1 of the Table were replaced by the provision specified opposite it in Column 2 of the Table.

Table

Column 1	Column 2
s. 55	s. 205T
s. 56	s. 205U
s. 59	s. 205V
s. 67	s. 205W
s. 72	s. 205X

        [Section 205S inserted: No. 24 of 2018 s. 8; amended: No. 12 of 2019 s. 105; No. 37 of 2022 s. 12.]