{"id":"nsw:sl-1999-0422","name":"Duties (Western Lands Leases) Order 1999","slug":"duties-western-lands-leases-order-1999","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"422 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":179150,"registerId":"nsw-nsw:sl-1999-0422-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Order","content":"#### 1 Name of Order\n\n1 Name of Order\n\n> This Order is the [Duties (Western Lands Leases) Order 1999](/view/html/inforce/current/sl-1999-0422).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Notes","content":"#### 2 Notes\n\n2 Notes\n\n> The explanatory note does not form part of this Order.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Amalgamation of Western Lands leases: section 64A of the Act","content":"#### 3 Amalgamation of Western Lands leases: section 64A of the Act\n\n3 Amalgamation of Western Lands leases: section 64A of the Act\n\n> > (1) Section 64A of the [Duties Act 1997](/view/html/inforce/current/act-1997-123) applies to the transfer of, or an agreement to transfer, a Western lands lease (within the meaning of Schedule 3 to the [Crown Land Management Act 2016](/view/html/inforce/current/act-2016-058)), being a lease for a purpose specified in an Order of the Governor made for the purposes of that section and published in the Gazette.\n> \n> > (2) The following purposes are specified:\n> > \n> > > (a) grazing together with one or more of the following only:\n> > > \n> > > > (i) cultivation,\n> > > \n> > > > (ii) agriculture,\n> > > \n> > > > (iii) irrigation,\n> > > \n> > > > (iv) feedlot,\n> > > \n> > > > (v) film making,\n> > > \n> > > > (vi) recreational hunting,\n> > > \n> > > > (vii) farm tourism,\n> > > \n> > > > (viii) tourism,\n> > > \n> > > > (ix) aquaculture,\n> > \n> > > (b) cultivation together with one or more of the following only:\n> > > \n> > > > (i) grazing,\n> > > \n> > > > (ii) feedlot,\n> > > \n> > > > (iii) film making,\n> > > \n> > > > (iv) recreational hunting,\n> > > \n> > > > (v) farm tourism,\n> > > \n> > > > (vi) tourism,\n> > > \n> > > > (vii) aquaculture,\n> > \n> > > (c) agriculture together with one or more of the following only:\n> > > \n> > > > (i) grazing,\n> > > \n> > > > (ii) feedlot,\n> > > \n> > > > (iii) film making,\n> > > \n> > > > (iv) recreational hunting,\n> > > \n> > > > (v) farm tourism,\n> > > \n> > > > (vi) tourism,\n> > > \n> > > > (vii) aquaculture,\n> > \n> > > (d) mixed farming together with one or more of the following only:\n> > > \n> > > > (i) grazing,\n> > > \n> > > > (ii) feedlot,\n> > > \n> > > > (iii) film making,\n> > > \n> > > > (iv) recreational hunting,\n> > > \n> > > > (v) farm tourism,\n> > > \n> > > > (vi) tourism,\n> > > \n> > > > (vii) aquaculture.\n> \n> > (3) This clause applies to a transfer of, or an agreement to transfer, a lease made on or after 2 February 1999.\n> \n> **cl 3:** Am 2017 No 17, Sch 4.24.","sortOrder":2}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Order remains tightly scoped to its original purpose of specifying qualifying lease purposes for the section 64A duty exemption. The 2017 amendment merely updated the cross-reference from the repealed Western Lands Act 1901 to the Crown Land Management Act 2016, reflecting statutory consolidation rather than substantive expansion."},"complexity_factors":["Very short instrument (only 3 clauses, approximately 250 words)","Single operative provision with straightforward purpose-based criteria","No defined terms within the Order itself (relies on external definitions in the Crown Land Management Act 2016)","Simple list structure (paragraphs (a)-(d) with subparagraphs)","No cross-references beyond the enabling Act and definition of 'Western lands lease'","No conditional logic, exceptions, or temporal limitations beyond the single date trigger in subclause (3)","Amendment history shows only one technical amendment in 2017 (updating the Act reference)"],"plain_english_summary":"This Order specifies which types of Western Lands leases in New South Wales qualify for a stamp duty exemption when they are transferred or amalgamated.\n\n**What it does:**\n- It activates a tax break (an exemption from stamp duty, called 'duties' in NSW) for certain lease transfers under section 64A of the Duties Act 1997.\n- It lists the specific purposes a lease must have to qualify for this exemption.\n\n**Who it affects:**\n- Landholders with Western Lands leases in the Western Division of NSW (a large arid and semi-arid region covering about 42% of the state).\n- Anyone buying, selling, or amalgamating these leases.\n\n**The qualifying purposes:**\nThe lease must be for:\n- **Grazing** (plus optionally: cultivation, agriculture, irrigation, feedlot, film making, recreational hunting, farm tourism, tourism, or aquaculture)\n- **Cultivation** (plus optionally: grazing, feedlot, film making, recreational hunting, farm tourism, tourism, or aquaculture)\n- **Agriculture** (plus optionally: grazing, feedlot, film making, recreational hunting, farm tourism, tourism, or aquaculture)\n- **Mixed farming** (plus optionally: grazing, feedlot, film making, recreational hunting, farm tourism, tourism, or aquaculture)\n\n**Why it matters:**\nWithout this Order, transferring these leases would attract stamp duty (a tax on property transactions), making it expensive to combine or sell large pastoral properties. This exemption encourages efficient land management by making it cheaper to amalgamate neighbouring leases.\n\n**When it applies:**\nTo transfers or agreements made on or after 2 February 1999."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available metadata, the Order appears to have remained focused on its original purpose of addressing duties on Western Lands Lease transactions since 1999. The 2018 update likely reflects administrative or legislative alignment changes rather than a fundamental shift in scope. No evidence of scope expansion or contraction is apparent from the provided text."},"complexity_factors":["Specialist subject matter requiring knowledge of both NSW duties law and the Western Lands leasing regime","Intersects multiple pieces of legislation (Duties Act 1997, Western Lands Act 1901)","The actual operative content of the Order is not reproduced in the provided text — only metadata and status information is available, limiting full analysis","Western Lands Leases are a niche and historically complex form of Crown tenure not familiar to most people","Two distinct versions over time (1999 and 2018) suggest amendments that may have changed operative details"],"plain_english_summary":"This NSW order sets out how stamp duty under the Duties Act 1997 applies to Western Lands Leases — the Crown leases used across outback western NSW — clarifying how duty is calculated or when special rules/exemptions apply for transfers and similar transactions.  \n\nIt matters to leaseholders (farmers, pastoralists), conveyancers and the NSW revenue authority because it resolves uncertainty about tax obligations when these unique lease interests change hands; originally made in 1999, in its current form since 1 July 2018."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The clause shows an amendment note (Am 2017 No 17, Sch 4.24), indicating the Order’s text was changed from its original form. As presented, the Order now specifies the permitted purposes and that it applies to transfers on or after 2 February 1999; the amendment note means the instrument’s scope has been altered since first made and should be checked against earlier versions for prior scope differences."},"complexity_factors":["Cross-reference to section 64A of the Duties Act 1997 (requires checking that Act to see practical duty consequences).","Definition dependence: term 'Western lands lease' is defined in Schedule 3 to the Crown Land Management Act 2016 (external reference).","Enumerated list of permitted purpose combinations (multiple sublists increases interpretive detail).","Administrative action required: Governor must make an Order and publish in the Gazette for purposes to apply.","Temporal limitation specifying transfers on or after 2 February 1999 (affects retrospective/forward application analysis).","Amendment history noted (Am 2017 No 17, Sch 4.24) — requires review of amendment to confirm current text and scope."],"plain_english_summary":"This Order applies section 64A of the Duties Act 1997 to transfers (or agreements to transfer) Western Lands leases used for particular rural, tourism and aquaculture purposes. It specifies which combinations of uses (for example grazing, cultivation, agriculture, mixed farming with permitted add‑ons such as tourism, feedlot, film‑making and aquaculture) qualify, requires the Governor’s Order and Gazette publication, and applies to transfers made on or after 2 February 1999. It therefore affects parties to those lease transfers by setting the legal duty treatment under s64A."}},"importantCases":[],"_links":{"self":"/api/acts/duties-western-lands-leases-order-1999","history":"/api/acts/duties-western-lands-leases-order-1999/history","analysis":"/api/acts/duties-western-lands-leases-order-1999/analysis","conflicts":"/api/acts/duties-western-lands-leases-order-1999/conflicts","importantCases":"/api/acts/duties-western-lands-leases-order-1999/important-cases","documents":"/api/acts/duties-western-lands-leases-order-1999/documents"}}