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Duties Act 2008
7This clause is deemed to have come into operation on 13 Jun 2019 (see the *Duties Amendment Act 2022* s. 2(c) and Pt. 4). Start here
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Explain section 7 This clause is deemed to have come into operation on 13 Jun 2019 (see the Duties Amendment Act 2022 s. 2(c) and Pt. 4).
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
A 44(2), 257(2)
accident insurance 206
acquirer 163(1), 171(2), 175, 205ZH(1)
acquiring person 167(1), 168(1), 205ZM(1)
acquisition 165
acquisition statement 199
actual section 13 farm-in agreement Sch. 3 cl. 60(1)
additional agreement Sch. 3 cl. 65(1)
additional farm-in transaction 91S(1)
additional insurance 210(2)
administration order 139A(1)
administrator 139A(1)
affected derivative mining right Sch. 3 cl. 74(6)
affected entity 259(1)
affected mining tenement Sch. 3 cl. 73(3) and 74(5)
aggregated group interest 163(2), 205ZH(3)
agreement by instalments 33(1)
amended Chapter 6A Sch. 3 cl. 81
amended concession provisions Sch. 3 cl. 78
amended exemption provisions Sch. 3 cl. 76(1)
amended first home owner concession provisions Sch. 3 cl. 81
amended provisions Sch. 3 cl. 37
amended section 244A Sch. 3 cl. 50(1)
amending Act Sch. 3 cl. 60(1)
amendment day Sch. 3 cl. 60(1)
apportioned transfer duty amount 266N(2)
appropriate reassessment officer 244B(3)
approved superannuation fund 122(2)
associate 205A(1), 205B(1) and (2)
associated acquisition 259(6)
authorised trustee corporation 63
B 44(2), 257(2)
bankruptcy trustee 108(1)
bare trustee 118(2)
beneficiary 43(4)
business asset 79
business identity 79
business licence 79
C 49(1)
call option 44(1), 177(1), 197A(1)
cancelled transaction 107(1), 266E
cap amount 77(2A)
caravan 228
car or bus 244A(1)
caveat 278(1)
CEO 228
charitable organisation 228
chattel 3
child 128(1)
chosen entity 125(2)
circuit layout right 79
Previous section 6 The *Duties Legislation Amendment Act 2013* Pt. 3 will not come into operation (see s. 2(1)(c) and (2)).
commencement Sch. 3 cl. 37
commencement day Sch. 3 cl. 46(1), 55(1), 75, 78 and 81
community titles (building) scheme 266E
completed 91Q(2), Sch. 3 cl. 71(4)
complying approved deposit fund 121
complying superannuation fund 121
concessional farm-in transaction 9, 91K(1), 91L(3) and (4)
concessional first home owner 141(1)
concessional off-the-plan agreement 266E
concessional pre-construction agreement 266E, 266F(1), (2) and (3)
concessional transaction 147(1)
concessional under construction agreement 266E, 266FA(1), (2) and (3)
concession day 266E, 266H(1)
consideration 3, 9, 91R(1), Sch. 3 cl. 71(1)
contingent consideration 32(1)
continuing proprietor or proprietors 45(1), 178(3)
contract of insurance 206, 208
controlling entity 264(1)
corporate consolidation 259(1)
corresponding State law 228
deemed section 13 farm-in agreement Sch. 3 cl. 60(1)
deemed transaction 78A(3), 120B(3)
de facto flag lifting agreement 128(1)
de facto partner of 2 years 9
de facto partners of 2 years 9, 244A(1)
de facto relationship 62(2), 128(1)
de facto relationship instrument 128(1)
de facto relationship property 128(1)
de facto splitting agreement 128(1)
de facto superannuation agreement 128(1)
dependent transaction 274(1)
derivative mining right 3, Sch. 3 cl. 71(1) and 74(1)
digitally sign 22A, 273A(1)
dormant corporation 42(6)
dutiable property 3, 15, 70
dutiable transaction 3, 11(1)
dutiable transactions 11(2)
dutiable value 9, 205F(1), 231, 266E
duty 3, 9, 148(1), 206, 228
duty endorsed 3, 272(1), (2) and (3)
earlier acquisition 189(4) and (6)
earlier instrument Sch. 3 cl. 10(1)
electronic conveyancing instrument 22A, 273A(1)
eligible rollover fund 121
endorsed transaction 118(1)
entity 9, 102(3), 148(1), 257(1)
exempt family farm transaction 99(1)
exemption application 262(1)
existing agreement Sch. 3 cl. 65(1)
existing building 266G(3)
exploration 91K(1), Sch. 3 cl. 64(5)
exploration amount 91K, 91N(5)
exploration licence 91K(1)
exploration requirement 9, 91K(1), 91N(1)
farm-in agreement 91K(1), 91L(1)
farming land conditional agreement 9
farm-in transaction 91K(1), 91M(1) and (2)
financial services licensee 206
first concessional transaction 3, 142(2)
first dutiable transaction 35, 47, 51
first home owner concessional rate 141(1)
first home owner concessional transaction 141(1)
first pre-amendment period Sch. 3 cl. 60(1)
fixed infrastructure 3, 91A(1)
fixed infrastructure access right 3, 91A(1), (2) and (4)
fixed infrastructure activity 91D(1)
fixed infrastructure control right 3, 91A(1) and (4)
fixed infrastructure statutory licence 3, 91A(1) and (4)
fixed infrastructure transaction 91C(1)
flag lifting agreement 128(1)
foreign acquirer 205ZC(1), 205ZE(2), 205ZT
foreign corporation 205A(1), 205C(2)
foreign dutiable transaction 3, 205H(1)
foreign dutiable transactions 205H(1) and (2)
foreign individual 205A(1)
foreign landholder acquisition 205ZD(1), 205ZH(1)
foreign landholder duty 3
foreign transfer duty endorsed 205F(1), (2) and (3)
foreign trust 205A(1), 205D(1)
former Chapter 2 Part 6 Division 4A Sch. 3 cl. 59(1)
further concessional transaction 3
general conditional agreement 9
general insurance 206, 209(1) and (2)
Help to Buy arrangement 9
higher entity 154A(1), 204D(2)
interest in a discretionary trust 9
interim assessment 44A(1), 195A(1), 205R(1), 205ZL(1)
intervening transactions 42(8)
issue of title conditional agreement 9
land 3, 3A(1), (2) and (5), 148(1), Sch. 3 cl. 48(2), (3) and (4)
land asset 148(1), 205ZE(2)
landholder 91A(1), 148(1)
legal personal representative 127(1)
licence 228, 230(2) and (3)
linked entity 91A(1), 148(1), 156(2)
listed corporation 148(1)
listed unit trust scheme 148(1)
main acquisition 195B(1) and (3), 204G(1), 204H(1), 205ZKA(1)
main entity 154A(1), 156(1), 195B(1) and (3), 204A(1), 204G(1), 205ZKA(1)
managed investment scheme 9
matrimonial instrument 128(1)
matrimonial property 128(1)
merging corporations 12(4) and (5), 160A(1) and (3)
mining tenement conditional agreement 9
mining tenement fixture 36A(1), 149A(1)
mining tenement land asset 149A(3)
mining tenement valuation provision 91I(1)
motorised wheelchair 244A(1)
new agreement 266F(2), 266FA(2), 266H(2)
new dutiable property 9, 17(1), 17(2)
new dwelling 266E, 266G(1) and (2)
new mining tenement 91M(8), Sch. 3 cl. 74(2)
new residential property 205F(1), 205I(1) and (2)
non-prospecting dutiable transaction 91U(4) and (5)
non-prospecting interest 91U(1)
non-prospecting mining tenement 91U(1)
notifiable event 257(1), 264(2) and (3)
notional transfer 167(1) and (5), 168(1) and (5), 205ZM(1) and (4)
offshore risk insurance 206
Off-the-Plan Duty Rebate Scheme 266E
old public unit trust 119(1)
original dutiable property 123(2)
original equipment 239(2)
original transaction 96C(8)
original transfer 118(1), 120, 120A(1)
original transferee 120B(1)
original transferor 120A(1), 120B(1)
partially exempt acquisition 172(2)
partnership acquisition 9
person A 91E(1), 91F(1), 91G(1), 91H(1)
person B 91E(1), 91F(1), 91G(1), 91H(1)
person liable to pay duty 9
person related 29(3), 194(6)
pooled superannuation trust 121
potential voting power 205C(1)
pre-21 March 2025 agreement Sch. 3 cl. 81 and 82(2)
pre-9 May 2024 agreement Sch. 3 cl. 78 and 79(2)
pre-commencement period Sch. 3 cl. 48(1)
prescribed body corporate 113A(1)
prescribed financial market 3
pre-section 270 decision request 269(1)
pre-transaction decision request 261(1)
previous administration agreement Sch. 3 cl. 49(1)
previous assessment Sch. 3 cl. 52(1)
previous mining tenement 91M(8), Sch. 3 cl. 74(2)
previous right 91F(1), 91G(1)
primary production 3, 101A(1)
professional association 3
promote trade, industry or commerce 3
property 122(3), 266B(1), 266C(1)
proprietor of a business 178(1)
prospecting farm-in transaction 91U(1)
prospecting licence 91K(1)
prospective right 91E(1), 91F(1), 91I(1)
purchase agreement 91K(1), 91M(9)
put option 44(1), 177(1), 197A(1)
related acquisitions 156A(1)
related person 79, 148(1), 201(1)
related transaction 274(1)
relevant acquisition 148(1), 163(1), 266B(1), 266C(1), Sch. 3 cl. 1(1) and 37
relevant agreement 266F(3), 266FA(3)
relevant consideration 91O(3)
relevant consolidation transaction 257(1), 259(2), (3), (4) and (5)
relevant construction works 266J(3)
relevant derivative mining right 91K(1), 91M(1)
relevant entity 126(1), 155(4), 156A(1), 264A(1), 266A(1)
relevant exempt transaction or acquisition Sch. 3 cl. 76(1)
relevant first home owner concessional transaction Sch. 3 cl. 78, 79(1) and (2),
relevant fixed infrastructure 91C(2), 204A(2), 204B(1)
relevant land assets 167(1), 168(1)
relevant mining tenement 91K(1), 91M(1)
relevant partnership property 78(1), 78A(1)
relevant period 29(3), 193(1), 194(6), 201(2), Sch. 3 cl. 33
relevant properties 266M(1)
relevant provision Sch. 3 cl. 61(1)
relevant reconstruction transaction 257(1), 260(1), (2), (2A), (3), (4) and (5)
relevant reconstruction transaction property 266B(2)
relevant residential property 205ZM(1)
relevant time 91T(6), 91U(7)
relevant transaction 257(1)
relevant vehicle licence transfer Sch. 3 cl. 50(1)
relinquishing person 167(1), 168(1), 205ZM(1)
replacement derivative mining right 91K(1), 91M(7), Sch. 3 cl. 74(1)
replacement dutiable transaction 91R(3)
replacement mining tenement 91K(1), 91M(6), Sch. 3 cl. 73(1) and 74(1)
replacement transaction 107(1), 266E
represented person 139A(2)
residential landholder 205ZD(1)
residential partnership acquisition 205F(1)
residential property 3, 205E(1), (2) and (3)
residential trust acquisition 205F(1)
residential trust surrender 205F(1)
responsible entity 119(1)
responsible person 264(1)
restraint of trade arrangement 79
retiring partner 78(1), 78A(1)
second dutiable transaction 35, 47, 51
second pre-amendment period Sch. 3 cl. 60(1)
section 13 Sch. 3 cl. 60(1)
section 135 Sch. 3 cl. 70(1)
section 13 exploration amount Sch. 3 cl. 60(1)
section 13 exploration requirement Sch. 3 cl. 60(1)
section 13 farm-in agreement Sch. 3 cl. 60(1)
section 270 decision 269(1)
section 42(15) Sch. 3 cl. 60(1)
simultaneous put and call option 9, 177(1)
single acquisition 205ZK(2)
single-tiered scheme 266E
special dutiable property 9, 18
specialised equipment 231
special residential property 205F(1)
splitting agreement 128(1)
Stamp Act reference Sch. 3 cl. 28(1)
stamp duty Sch. 3 cl. 5(3)
subdivision conditional agreement 9
subsale transaction 107(1), 266E
subsequent transaction 104
subsequent transfer 118(1), 120A(2), 120B(1)
substantial refurbishment 205ZA(1A), 205ZO(1A)
substituted transferee 141(3), Sch. 3 cl. 78 and 81
superannuation agreement 128(1)
superannuation fund 121, 125(1), 128(1)
surplus property 113A(1), 148(1)
surplus receiving body 113A(1)
Taxation Administration Act 3
tax avoidance scheme 268(2)
terminated on relevant grounds 9
transaction 3, Sch. 3 cl. 46(1)
transfer duty statement 3
transferee 91K(1), 99(1), 141(1)
transferor 99(1), 118(1), 122(2), 173(1)
triggering acquisition 266B(2)
triggering acquisition property 266B(2)
unadjusted duty amount 266E, 266I
unencumbered value 9, 36(1), 148(1)
Western Australian business 9, 79
Western Australian business asset 9, 79
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Attribute work as: © State of Western Australia 2025.
By Authority: ROGER JACOBS, Acting Government Printer
Section 7 - Duties Act 2008 - This clause is deemed to have come into operation on 13 Jun 2019 (see the *Duties Amendment Act 2022* s. 2(c) and Pt. 4). | Zoe