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).

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 commencement Sch. 3 cl. 37 commencement day Sch. 3 cl. 46(1), 55(1), 75, 78 and 81 Commissioner 113A(1) commodities 79 Commonwealth Act 121 community titles (building) scheme 266E company A 12(3), 160A(1) company B 12(3), 160A(1) company C 12(4), 160A(2) 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 rate 9 concessional transaction 147(1) concessional under construction agreement 266E, 266FA(1), (2) and (3) concession amount 266E concession day 266E, 266H(1) conditional agreement 9 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) corporate trustee 3 corporation 3 Corporations Act 3 corresponding State law 228 court 3 dealer 228 decision 96B(1) declaration of trust 9 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) dependant 127(1) dependent transaction 274(1) deposit 141(1) derivative mining right 3, Sch. 3 cl. 71(1) and 74(1) digitally sign 22A, 273A(1) direct interest 154A(3) director 3 discretionary trust 3 disposition 9, 63 distributed value 194(4) distribution 139(1) diversification lease 3 diversification lessee 3 dormant corporation 42(6) duplicate 3 dutiable property 3, 15, 70 dutiable transaction 3, 11(1) dutiable transactions 11(2) dutiable value 9, 205F(1), 231, 266E duties Act 3 duty 3, 9, 148(1), 206, 228 duty endorsed 3, 272(1), (2) and (3) dwelling 205A(1) earlier acquisition 189(4) and (6) earlier instrument Sch. 3 cl. 10(1) electronic conveyancing instrument 22A, 273A(1) eligible rollover fund 121 eligible scheme 266E endorsed transaction 118(1) entitled 3 entitlement value 194(4) entity 9, 102(3), 148(1), 257(1) exempt body 3 exempt family farm transaction 99(1) exemption 257(1) exemption application 262(1) exempt transaction 9 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) family 257(1) Family Court Act 9 Family Law Act 128(1) family member 99(1) farmee 9, 91K(1), 91L(1) farm-in agreement 91K(1), 91L(1) farming land 99(1) farming land conditional agreement 9 farming property 99(1) farm-in transaction 91K(1), 91M(1) and (2) farmor 91K(1), 91L(1) FHOG Act 141(1) financial services licensee 206 first acquisition 174(1) first agreement 42(8) first business 81(5) 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) first transaction 104 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 person 205A(1) foreign tax 268(1) foreign transfer duty 3 foreign transfer duty endorsed 205F(1), (2) and (3) foreign trust 205A(1), 205D(1) foreign trustee 205A(1) former Chapter 2 Part 6 Division 4A Sch. 3 cl. 59(1) franchise arrangement 79 franchisee 79 franchisor 79 further concessional transaction 3 further interest 148(1) general conditional agreement 9 general insurance 206, 209(1) and (2) general insurer 206, 214 general rate 3 goods vehicle 244A(1) grant 228 GST 3 head entity 259(1) heavy vehicle 228 Help to Buy arrangement 9 higher entity 154A(1), 204D(2) Housing Australia 9 industrial association 3 insured person 223(1) insurer 206 intellectual property 79 interest 148(1) interest in a discretionary trust 9 interim assessment 44A(1), 195A(1), 205R(1), 205ZL(1) intermediary 206 interstate duty 206 intervening transactions 42(8) issue of title conditional agreement 9 issuing law 91A(1) 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) landholder duty 3 lease 3 legal personal representative 127(1) licence 228, 230(2) and (3) life insurance 206 linked entity 91A(1), 148(1), 156(2) listed corporation 148(1) listed landholder 148(1) listed unit trust scheme 148(1) local government 3 lodge 3 lot 96, 266E lower entity 154A(1) made Sch. 3 cl. 61(1) main acquisition 195B(1) and (3), 204G(1), 204H(1), 205ZKA(1) main entities 156A(1) main entity 154A(1), 156(1), 195B(1) and (3), 204A(1), 204G(1), 205ZKA(1) major holder 264(1) majority shareholder 3 managed investment scheme 9 matrimonial instrument 128(1) matrimonial property 128(1) merging corporations 12(4) and (5), 160A(1) and (3) metropolitan region 141 minerals 91K(1) mining 91K(1) mining tenement 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) motor cycle 244A(1) motorised wheelchair 244A(1) motor vehicle 228 multi-tiered scheme 266E new agreement 266F(2), 266FA(2), 266H(2) new dutiable property 9, 17(1), 17(2) new dwelling 266E, 266G(1) and (2) new lease 18 new mining tenement 91M(8), Sch. 3 cl. 74(2) new record 273(3) new residential property 205F(1), 205I(1) and (2) new trustee 119(1) new vehicle 228 nominal duty 3 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 lease 18 old partnership 77(4) old public unit trust 119(1) optional feature 231 option property 44(1) order 3 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) other entities 155(4) parcel of land 205A(1) parent entity 257(1) partially exempt acquisition 172(2) partnership 3 partnership acquisition 9 partnership interest 9 pastoral lease 3 pastoral lessee 3 Peel region 141(1) person 154(1) 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) plant breeder right 79 political party 3 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) premium 206, 211 prescribed 3 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 farmor 91K(1) primary production 3, 101A(1) produce animals 101A(1) professional association 3 promote trade, industry or commerce 3 property 122(3), 266B(1), 266C(1) proprietor 45(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) public authority 3 public float 3, 257(1) purchase agreement 91K(1), 91M(9) purchase price 231 purchaser 244B(1) put option 44(1), 177(1), 197A(1) registered insurer 206 registered scheme 3 registrar 276(2), 278(1) related acquisitions 156A(1) related corporation 3 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 activity 91A(1) relevant agreement 266F(3), 266FA(3) relevant body 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), 81, 82(1) and (2) relevant fixed infrastructure 91C(2), 204A(2), 204B(1) relevant interest 177(1) relevant land assets 167(1), 168(1) relevant licence 277(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 person 154(2) 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 transfer 125(1) relevant vehicle licence transfer Sch. 3 cl. 50(1) relinquishing person 167(1), 168(1), 205ZM(1) relocatable home 3 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 representative 206 represented person 139A(2) required duty 273(1) residence 96 residential landholder 205ZD(1) residential park site 3 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 retained property 78A(1) retiring partner 78(1), 78A(1) right 9 scheme 267(1) scheme property 9 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) security 257(1) security holder 259(4) security interest 3 seller 244B(1) share 3, 63 significant interest 161 simultaneous put and call option 9, 177(1) single acquisition 205ZK(2) single-tiered scheme 266E special dutiable property 9, 18 specialised equipment 231 specialised vehicle 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) step-child 6(1) strata lease 3 strata scheme 266E subdivision conditional agreement 9 subsale transaction 107(1), 266E subsequent transaction 104 subsequent transfer 118(1), 120A(2), 120B(1) subsidiary 257(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) supply 3 surplus property 113A(1), 148(1) surplus receiving body 113A(1) surrender 9 taker in default 9 Taxation Administration Act 3 tax avoidance scheme 268(2) terminated on relevant grounds 9 terms contract 141(1) trailer 228 transaction 3, Sch. 3 cl. 46(1) transaction group 257(1) transaction record 3 transfer 9 transfer duty 3 transfer duty statement 3 transferee 91K(1), 99(1), 141(1) transferor 99(1), 118(1), 122(2), 173(1) transfer property 78(1) transfers 42(8) triggering acquisition 266B(2) triggering acquisition property 266B(2) trust acquisition 9 trust surrender 9 unadjusted duty amount 266E, 266I unencumbered value 9, 36(1), 148(1) unlisted corporation 63 vary 91K(1) vehicle 228, 230(1) vehicle A 239(1) vehicle B 239(1) vehicle licence duty 3 Vehicles Act 228 voting power 205C(1) Western Australian business 9, 79 Western Australian business asset 9, 79 wound up 3 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To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au. Attribute work as: © State of Western Australia 2025. By Authority: ROGER JACOBS, Acting Government Printer