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DUTIES ACT 2008 - SECT 205ZE

205ZE .         Application of Chapter 3

        (1)         The provisions of Chapter 3 other than the provisions set out in the Table apply, with all appropriate modifications, in respect of foreign landholder duty in the same way as they apply in respect of landholder duty.

Table

s. 148(2)

s. 149A(1) and (3)

Part 2

s. 155

s. 157

Part 5 Division 2 Subdivision 2

s. 167

s. 168

s. 171

Part 5 Division 2 Subdivision 4

s. 175

Part 6 Division 4

s. 193

Part 6 Division 6A

Part 6 Division 7

Part 7 Divisions 1 and 2

s. 204G


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

            (a)         a reference to duty or landholder duty were a reference to foreign landholder duty; and

            (b)         a reference to an acquirer (other than in section 179) were a reference to a foreign acquirer; and

            (c)         a reference to a landholder were a reference to a residential landholder; and

            (d)         a reference to a relevant acquisition were a reference to a foreign landholder acquisition; and

            (e)         a reference to land assets, land assets in Western Australia or dutiable property were a reference to residential property; and

            (f)         a reference to a chattel were a reference to a chattel, the use of which is directly linked to, or is incidental to, the use of residential property for residential purposes; and

            (g)         the definition of land asset in section 148(1) were deleted;

            (h)         the provisions of Division 8 Subdivisions 1 and 2 of this Chapter were provisions of Chapter 3 Part 5 Division 2 Subdivision 3; and

                  (i)         the reference in the definition of call option , put option and simultaneous put and call option in section 177(1) to section 44 were a reference to section 44 as applied by section 205S(1); and

            (j)         the reference in section 179(2)(a) to the acquirer were a reference to a foreign acquirer, other than a person whose interest in the residential landholder is, for the purpose of calculating the duty, an excluded interest under section 189; and

            (ja)         the reference in section 179(2)(d) or 185(b) to a related person in respect of the acquirer were a reference to a foreign person that is a related person in respect of a foreign acquirer (as defined in paragraph (a) of the definition of foreign acquirer in section 205ZD(1)); and

            (jb)         a reference in section 189(2)(a) or (6) —

                  (i)         to the person were a reference to the foreign acquirer; and

                  (ii)         to a related person were a reference to a foreign person that is a related person in respect of a foreign acquirer (as defined in paragraph (a) of the definition of foreign acquirer in section 205ZD(1));

                and

            (k)         a reference in section 188(1) or 189(1) to applying the appropriate rate of duty under section 184(1) to the value were a reference to working out 7% of the value; and

            (l)         the reference in section 189(6) to 1 July 2008 were a reference to 1 January 2019; and

            (m)         a reference to a provision specified in Column 1 of the Table were a reference to the provision specified opposite it in Column 2 of the Table.

Table

Column 1

Column 2

s. 67

s. 205W

s. 151

s. 205ZF

s. 155

s. 205ZG

s. 163

s. 205ZH

s. 167

s. 205ZM

s. 200

s. 205ZS

s. 204G

s. 205ZKA

        [Section 205ZE inserted: No. 24 of 2018 s. 8; amended: No. 12 of 2019 s. 109.]

        [Heading inserted: No. 24 of 2018 s. 8.]



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