WAIn ForceAct
Duties Act 2008
Part 8Other general provisions
Start here
Get a plain-English read of Part 8
Turn the raw legal text into a practical explanation grounded in Duties Act 2008.
Chapter 8 — Other general provisions
Part 1 — Duty endorsement
272. Duty endorsed 388
273A. Duty endorsement: electronic conveyancing instruments 388
273. Endorsing transaction records as to duty paid etc. 390
274. Endorsement of duty that depends on duty paid on another transaction 392
275. Duty endorsement is evidence of certain matters 392
Part 2 — Enforcement
276. Dutiable transactions etc. not to be registered etc. unless duty endorsed 393
277. Business licences not to be registered etc. unless duty endorsed or instrument lodged 394
278. Caveat as to dutiable transaction not to be registered unless transaction is duty endorsed or lodged 395
279. Use of transaction records in civil proceedings 396
280. Unlodged instruments, duty of non‑party to lodge 397
Part 3 — Miscellaneous
281. Transaction records etc., Commissioner’s power to destroy 398
282. Correction of errors 398
283. Amounts expressed in foreign currency 398
284. Application of Corporations Act s. 1070A(1)(a) limited 399
285. Regulations 399
286. Transitional provisions (Sch. 3) 400
Schedule 1 — When liability for transfer duty on a dutiable transaction arises and the person liable to pay it
Schedule 2 — Rates of transfer duty
Division 1 — General rate
Division 2 — Concessional rates
Schedule 3 — Transitional provisions
Division 1 — Provisions for *Duties Act 2008*
1. Terms used 407
Subdivision 2 — Provisions for Chapter 2
2. When Ch. 2 starts to apply 407
3. No double duty 407
4. Alteration of consideration (s. 31) 407
5. Aggregation (s. 37) 408
6. Exchanges (s. 40) 408
7. Exempt bodies (s. 92) 408
8. Family farm transactions (s. 104 and 105) 408
9. Matrimonial and de facto relationship instruments (s. 129, 130) 409
10. First home owners (Part 6 Div. 3) 409
Subdivision 3 — Provisions for Chapter 3
11. When Ch. 3 starts to apply 410
12. Acquisitions under an agreement made before 1 July 2008 410
Subdivision 4 — Provisions for Chapter 4
14. Terms used 410
15. When Ch. 4 starts to apply 410
16. Registration 410
Subdivision 5 — Provisions for Chapter 5
17. Terms used 411
18. When Ch. 5 starts to apply 411
19. New vehicles (s. 228) 411
20. Specialised vehicles (s. 239) 411
21. Approval of philanthropic purposes (s. 247) 412
22. Transfer of vehicles, nominal duty on (s. 250) 412
23. Statements made under *Stamp Act 1921* s. 76H (s. 252) 413