Western Australian Current Acts Western Australian Current Acts (1) In this section
—
landholder has the meaning given in the Duties
Act 2008 section 148(1);
landholder duty means duty under the Duties Act
2008 Chapter 3 or Chapter 3A Part 3;
linked entity has the meaning given in the Duties
Act 2008 section 148(1);
transaction record has the meaning given in the
Duties Act 2008 section 3;
transfer duty means duty under the Duties Act
2008 Chapter 2 or Chapter 3A Part 2;
transfer duty interim assessment means an interim
assessment under the Duties Act 2008 section 44A or 205R.
(2) If transfer duty
payable on a transaction in relation to land is not paid by the due date
because it is taken not to be paid under subsection (6), the Commissioner may
lodge a memorial to create a charge on the land for the unpaid transfer duty.
(2A) If the
Commissioner has made a transfer duty interim assessment on a transaction in
relation to land and the transaction record for the transaction is endorsed
under the Duties Act 2008 section 273(3A), the Commissioner may lodge a
memorial to create a charge on the land for the transfer duty payable on the
transaction for which the Commissioner has not made an assessment (the
remaining transfer duty ).
(2B) A memorial under
subsection (2A) —
(a)
cannot be lodged without the consent of the taxpayer; and
(b) can
be lodged even though an assessment of the amount of the remaining transfer
duty has not been made.
(3) If transfer duty
payable as a result of a reassessment is not paid by the due date, the
Commissioner may lodge a memorial to create a charge on the land for the
unpaid transfer duty.
(4A) If the
Commissioner lodges a memorial under the First Home Owner Grant Act 2000
section 55(2A) to create a charge on a relevant interest in land, then the
Commissioner may also lodge a memorial under subsection (3) and for that
purpose that subsection applies as if —
(a) a
reassessment to give effect to the Duties Act 2008 section 145 had taken
place; and
(b) the
transfer duty payable as a result of that reassessment was not paid by the due
date; and
(c) the
amount of the unpaid transfer duty is the amount that would be payable as a
result of such a reassessment.
(4) If landholder duty
is not paid by the due date in respect of an acquisition of an interest in a
landholder, the Commissioner may lodge a memorial to create a charge for the
unpaid duty on any land the landholder’s or a linked entity’s
entitlement to which was taken into account in relation to the acquisition for
the purposes of calculating the landholder duty payable.
(5) The charge arises
on the land when the memorial is registered.
(6) If a purported
payment of transfer duty or landholder duty is dishonoured, the duty is taken
not to be paid by the due date for the purposes of this section (even though
the due date may not have arrived when the purported payment is dishonoured).
(7) A memorial
creating a charge on land for transfer duty payable in relation to a
transaction cannot be lodged under subsection (2), (2A) or (3) until the title
to the land has been transferred in accordance with the transaction.
[Section 77A inserted: No. 12 of 2008 s. 45;
amended: No. 31 of 2008 s. 19; No. 17 of 2010 s. 27; No. 11 of 2019 s. 13.]