Sch 2Rates of transfer duty

Schedule 2 — Rates of transfer duty [s. 3, 9, 26 and 184] [Heading amended: No. 16 of 2022 s. 24(1).] Division 1 — General rate [Heading inserted: No. 16 of 2022 s. 24(2).] | **Dutiable value** *(rounded down to nearest whole dollar)* | **General rate of duty** | | $0 — $120 000 | $1.90 per $100 or part of $100 | | $120 001 — $150 000 | $2 280 + $2.85 per $100 or part of $100 above $120 000 | | $150 001 — $360 000 | $3 135 + $3.80 per $100 or part of $100 above $150 000 | | $360 001 — $725 000 | $11 115 + $4.75 per $100 or part of $100 above $360 000 | | $725 001 and upwards | $28 453 + $5.15 per $100 or part of $100 above $725 000 | [Division 1 inserted: No. 16 of 2022 s. 24(2).] Division 2 — Concessional rates [Heading inserted: No. 16 of 2022 s. 24(2).] | **Concessional transaction** | **Dutiable value** *(rounded down to nearest whole dollar)* | **Concessional rate of duty** | | --- | --- | --- | | s. 143 First home owners | | | | If the property does not include a home | $0 — $350 000<br>$350 001 — $450 000 | Nil<br>$15.39 per $100 or part of $100 above $350 000 | | If the property is in the metropolitan region or the Peel region and includes a home | $0 — $500 000<br>$500 001 — $700 000 | Nil<br>$13.63 per $100 or part of $100 above $500 000 | | If the property is outside the metropolitan region and the Peel region and includes a home | $0 — $500 000<br>$500 001 — $750 000 | Nil<br>$11.89 per $100 or part of $100 above $500 000 | | s. 147 Residential or business property | $0 — $120 000 | $1.50 per $100 or part of $100 | | | $120 001 — $200 000 | $1 800 + $4.04 per $100 or part of $100 above $120 000 | [Division 2 inserted: No. 16 of 2022 s. 24(2); amended: No. 27 of 2024 s. 5; No. 5 of 2025 s. 13.] The amount of nominal duty is $20.00. Schedule 3 — Transitional provisions [s. 286] Division 1 — Provisions for *Duties Act 2008* 1. Terms used relevant acquisition has the meaning given in section 148. (2) A reference in this Division to the time when a transaction takes or took place is a reference to the time that — (a) is applicable under section 19(1); or (b) would have been applicable under section 19(1) if the transaction had been chargeable with transfer duty. [Clause 1 amended: No. 12 of 2019 s. 131.] Subdivision 2 — Provisions for Chapter 2 2. When Ch. 2 starts to apply Subject to this Subdivision, Chapter 2 applies in relation to the imposition of transfer duty on a transaction only if that transaction takes place on or after 1 July 2008. 3. No double duty Without limiting Chapter 2 Part 4 Division 6, transfer duty is not chargeable on a dutiable transaction for which there is a transaction record chargeable with duty under the *Stamp Act 1921*. 4. Alteration of consideration (s. 31) Section 31(1) and (3) do not apply if the liability to duty is under the *Stamp Act 1921*. 5. Aggregation (s. 37) (1) Two or more transactions are to be aggregated and treated as a single dutiable transaction under section 37 as long as the last of the transactions takes place on or after 1 July 2008. (2) For the purposes of section 37(6)(a), the dutiable value of a transaction that took place before 1 July 2008 is — (a) the unencumbered value under the *Stamp Act 1921* of the property the subject of the transaction; or (b) the consideration for the transaction, whichever is greater. (3) If — (a) a previous dutiable transaction referred to in section 37(7) took place before 1 July 2008; and (b) duty under the *Stamp Act 1921* (stamp duty) was paid on an instrument effecting or evidencing the transaction, a reference in section 37(7) to duty paid on the transaction is a reference to that stamp duty. 6. Exchanges (s. 40) Without limiting clause 2, if any of the dutiable transactions referred to in section 40 took place before 1 July 2008, transfer duty is not chargeable on that transaction. 7. Exempt bodies (s. 92) Any body declared to be an exempt body under the *Stamp Act 1921* section 119 is taken to have been declared to be an exempt body under section 92(1). 8. Family farm transactions (s. 104 and 105) (1) Without limiting clause 25(1)(d), a reference to an exempt family farm transaction in section 104(a) or 105(1) or (4) includes a reference to a farming exemption as defined in the *Stamp Act 1921* section 75HA(1). (2) The reference in section 105(1)(d) to an event already duty endorsed under section 105 includes a reference to a taxable event referred to in the *Stamp Act 1921* section 75HA(2) if — (a) a statement has been lodged under the *Stamp Act 1921* section 75HA(3) in respect of that event; and (b) duty under the *Stamp Act 1921* has been paid in respect of that statement. 9. Matrimonial and de facto relationship instruments (s. 129, 130) (1) Despite clause 25(1)(b), section 132 does not apply to an instrument in respect of which duty under the *Stamp Act 1921* has been paid unless the liability to duty arose on or after 28 November 2007. (2) In a case mentioned in subclause (1), section 132 applies even if the day on which the instrument became — (a) a matrimonial instrument as defined in section 129; or (b) a de facto relationship instrument as defined in section 130, was before 1 July 2008. 10. First home owners (Part 6 Div. 3) (1) In determining the meaning of the term further concessional transaction for the purposes of Chapter 2 Part 6 Division 3, the transaction referred to in section 142(2) as the first concessional transaction can be a transaction evidenced by an instrument (the earlier instrument) that was — (a) executed before 1 July 2008 (but not before 1 July 2004); and (b) chargeable with duty under the *Stamp Act 1921* section 75AG. (2) If the first concessional transaction is a transaction referred to in subclause (1), the rate and thresholds referred to in section 143(2) are those that applied in relation to the earlier instrument under the *Stamp Act 1921* section 75AG. [Clause 10 amended: No. 27 of 2015 s. 15.] [**11A.** Deleted: No. 16 of 2022 s. 25.] Subdivision 3 — Provisions for Chapter 3 11. When Ch. 3 starts to apply Chapter 3 applies in relation to the imposition of landholder duty in respect of a relevant acquisition only if that acquisition occurs on or after 1 July 2008. 12. Acquisitions under an agreement made before 1 July 2008 (1) This clause applies to an acquisition of an interest in an entity — (a) that occurs on or after 1 July 2008; but (b) is made under an agreement, whether conditional or not, that was entered into before 1 July 2008. (2) Despite section 176, the acquisition is taken to have occurred when the agreement is completed. [**13.** Deleted: No. 32 of 2012 s. 25.] Subdivision 4 — Provisions for Chapter 4 14. Terms used When this Subdivision uses a term that is used in Chapter 4, the term has the same meaning in this Subdivision as it has in Chapter 4 unless the contrary intention appears in this Subdivision. 15. When Ch. 4 starts to apply Chapter 4 applies to and in relation to — (a) premiums, or instalments of premiums, paid on or after 1 July 2008; and (b) return periods commencing on or after 1 July 2008. 16. Registration (1) A person that was, immediately before 1 July 2008, a registered insurer under the *Stamp Act 1921* Part IIIF is taken to have been registered under section 218 on 1 July 2008. (2) If, immediately before 1 July 2008, a notice of cancellation of registration issued under the *Stamp Act 1921* section 93B had not come into effect, the notice is taken to have been issued under section 222. Subdivision 5 — Provisions for Chapter 5 17. Terms used When this Subdivision uses a term that is used in Chapter 5, the term has the same meaning in this Subdivision as it has in Chapter 5 unless the contrary intention appears in this Subdivision. 18. When Ch. 5 starts to apply (1) Chapter 5 applies to and in relation to the grant or transfer of a licence the application for which was made on or after 1 July 2008. (2) Despite subclause (1), section 242(3) does not apply in respect of the grant of a licence if the vehicle was licensed or registered outside of Western Australia before 1 July 2008. 19. New vehicles (s. 228) In section 228, in the definition of ***new vehicle*** — (a) the reference to section 246(1) includes a reference to the *Stamp Act 1921* section 76D(5)(a) as in force immediately before 1 July 2008; and (b) the reference to section 246(1)(a)(ii) includes a reference to the *Stamp Act 1921* section 76D(5)(a)(ii) as in force immediately before 1 July 2008; and (c) a reference to section 247(1) includes a reference to the *Stamp Act 1921* section 76D(5a)(a) as in force immediately before 1 July 2008. 20. Specialised vehicles (s. 239) (1) In section 239(1)(a), the reference to a specialised vehicle includes a reference to an eligible vehicle within the meaning of the *Stamp Act 1921* section 76B as in force immediately before section 239 comes into operation. (2) In section 239(1)(c), the reference to dutiable value includes a reference to market value within the meaning of the *Stamp Act 1921* section 76B as in force immediately before 1 July 2008. 21. Approval of philanthropic purposes (s. 247) In section 247(1)(a)(iv), the reference to a philanthropic purpose approved by the Commissioner includes a reference to a philanthropic purpose approved by the Commissioner under the *Stamp Act 1921* section 76D(5b). 22. Transfer of vehicles, nominal duty on (s. 250) (a) the Commissioner has, before 1 July 2008, granted an authorisation under the *Stamp Act 1921* section 76C or 112UE in respect of the transfer of a licence; and (b) the transfer of the licence occurs within the 12 month period beginning on 1 July 2008, then — (c) nominal duty is chargeable under section 250 on the transfer of the licence; and (d) either — (i) any document evidencing the authorisation may be treated as a certificate issued by the Commissioner under section 250(2); or (ii) the Commissioner may issue a certificate under section 250(2) as if satisfied of the matters in section 250(2). (a) the transfer of a vehicle (within the meaning of that term in Chapter 2) occurred before 1 July 2008; and (b) no application for the transfer of a licence for the vehicle was made before 1 July 2008; and (c) under the *Stamp Act 1921* section 76C or 112UE no authorisation was applied for, or, if applied for, the application was not dealt with, before 1 July 2008, section 250 applies in respect of the transfer of the vehicle despite the transfer having occurred before 1 July 2008. (3) Section 250(6) does not apply to the transfer of the licence for a vehicle that occurred before 28 November 2007. (4) If the transfer of the licence for a vehicle occurs on or after 28 November 2007, section 250(6) applies to the transfer of the licence even if the day on which the instrument referred to in section 250(6)(b) — (a) came into existence; or (b) became a matrimonial instrument or a de facto relationship instrument, was before 1 July 2008. 23. Statements made under *Stamp Act 1921* s. 76H (s. 252) A statement under or for the purposes of the *Stamp Act 1921* section 76H(1) or (2) has effect as if given under section 252(1) or (3) (whichever is relevant) to the extent to which it relates to the grant or transfer of a licence the application for which was made after 1 July 2008. Subdivision 6 — Provisions for Chapter 7 24. When Ch. 7 starts to apply Chapter 7 applies in relation to a scheme as defined in section 267(1) only if the scheme, or at least one of the steps or transactions by which it is carried into effect, occurs on or after 1 July 2008. Subdivision 7 — General 25. Some references to duty include stamp duty (1) In this Act, where appropriate in the context — (a) a reference to a transaction record that has been duty endorsed includes a reference to an instrument that — (i) has been, or is taken to have been, endorsed in accordance with the *Stamp Act 1921* section 17C(1); or (ii) has been stamped or endorsed under a special tax return arrangement to indicate the amount of duty under the *Stamp Act 1921* paid or payable under the arrangement or that duty under that Act was not payable in respect of the instrument; and (b) a reference to a transaction that has been duty endorsed includes a reference to a transaction to which an instrument referred to in paragraph (a) relates; and (c) a reference to duty paid or payable, or that has become chargeable, includes a reference to duty paid or payable, or that has become chargeable, under the *Stamp Act 1921*; and (d) a reference to a transaction being or having been an exempt transaction, or not chargeable with duty, includes a reference to a transaction the subject of an instrument exempt from, or not chargeable with, duty under the *Stamp Act 1921*. (2) Subclause (1)(a) and (b) do not apply to a reference to duty endorsed in section 31(5), 32(1), 33(2), 34(1) or 280. (3) Without limiting subclause (1)(c), if this Act requires another amount of duty to be taken into account in making an assessment or reassessment of duty, the reference to that other amount includes, where appropriate in the context, a reference to duty paid or payable under the *Stamp Act 1921*. 26. Application of some Ch. 8 provisions (1) Sections 272 and 273 and 275 to 282 apply in relation to a dutiable transaction only if that transaction takes place on or after 1 July 2008. (2) Section 274 applies in relation to a dependent transaction only if that transaction takes place on or after 1 July 2008. 27. Regulations (1) Regulations may be made for any of the following — (a) to resolve any doubts as to which of this Act or the *Stamp Act 1921* is applicable to an instrument, transaction or matter; (b) to clarify, vary or add to the provisions of this Division; (c) to make further amendments of a transitional nature to the *Stamp Act 1921* in addition to those made by the *Duties Legislation Amendment Act 2008* Part 2 Division 1; (d) to facilitate or clarify the continued operation of the *Stamp Act 1921* in relation to instruments, transactions or matters to which it applies; (e) generally to ensure that duty on an instrument, transaction or matter is imposed correctly and appropriately under this Act or the *Stamp Act 1921*, but not under both Acts. (2) Regulations referred to in subclause (1) have effect despite any inconsistency with a taxation Act. (3) For the purposes of the *Interpretation Act 1984* section 41(1)(b) the day specified in regulations referred to in subclause (1) may be 1 July 2008 or any later day. 28. *Stamp Act 1921*, references to Stamp Act reference means a reference to the *Stamp Act 1921* in — (a) a written law other than this Act, the *Stamp Act 1921* or the Taxation Administration Act; or (b) an agreement, contract, determination, order or other document. (2) A Stamp Act reference is to be read as being or including a reference to this Act if it would be appropriate in the context to do so. [Division 2 (cl. 29) deleted: No. 30 of 2008 s. 4.] [Division 3 (cl. 30) deleted: No. 5 of 2013 s. 7.] Division 4 — Provisions for *Revenue Laws Amendment Act 2010* section 5 [Heading inserted: No. 9 of 2010 s. 6.] 31. Terms used When this Division uses a term that is used in Chapter 6, the term has the same meaning in this Division as it has in Chapter 6. [Clause 31 inserted: No. 9 of 2010 s. 6.] 32. Certain relevant reconstruction transactions (1) An exemption cannot be granted in respect of an acquisition if — (a) the acquisition took place on or after the day on which the *Revenue Laws Amendment Act 2010* section 5 is deemed to have come into operation; and (b) as a result of the amendment effected by that section, the acquisition is no longer a relevant reconstruction transaction. (2) Subclause (1) applies even if — (a) before the day on which the *Revenue Laws Amendment Act 2010* receives the Royal Assent, an application for an exemption in respect of the acquisition was — (i) made; or (ii) made and dealt with; or (b) a decision to the contrary in relation to the acquisition was made by the Commissioner on a pre‑transaction decision request under section 261. (3) The Commissioner — (a) is not bound by a decision referred to in subclause (2)(b); and (b) must make any reassessment the Commissioner considers necessary to give effect to the amendment effected by the *Revenue Laws Amendment Act 2010* section 5 and this clause. [Clause 32 inserted: No. 9 of 2010 s. 6.] Division 5 — Provisions for *Duties Amendment Act (No. 2) 2011* [Heading inserted: No. 33 of 2011 s. 6.] 33. Term used: relevant period relevant period means the period beginning on 24 December 2010 and ending on the day before the day on which the *Duties Amendment Act (No. 2) 2011* Part 3 comes into operation. [Clause 33 inserted: No. 33 of 2011 s. 6.] 34. When transfer duty deemed to arise in certain cases (1) When this clause uses a term that is used in Chapter 2, the term has the same meaning in this clause as it has in that Chapter. (2) This clause applies to any transaction — (a) that became a dutiable transaction during the relevant period; and (b) that would not have become a dutiable transaction during that period if the *Duties Amendment Act (No. 2) 2011* Part 2 had not been enacted. (3) If this clause applies to a transaction, liability (if any) for transfer duty chargeable on the transaction is to be treated for all purposes of this Act as arising on the later of — (a) the day on which the *Duties Amendment Act (No. 2) 2011* Part 3 comes into operation; or (b) the day on which the liability would ordinarily arise by the operation of this Act. [Clause 34 inserted: No. 33 of 2011 s. 6.] 35. When landholder duty deemed to arise in certain cases (1) When this clause uses a term that is used in Chapter 3, the term has the same meaning in this clause as it has in that Chapter. (2) This clause applies to any acquisition of an interest in an entity — (a) that became a relevant acquisition during the relevant period; and (b) that would not have become a relevant acquisition during that period if the *Duties Amendment Act (No. 2) 2011* Part 2 had not been enacted. (3) If this clause applies to an acquisition of an interest in an entity, liability (if any) for landholder duty chargeable in respect of the acquisition is to be treated for all purposes of this Act as arising on the later of — (a) the day on which the *Duties Amendment Act (No. 2) 2011* Part 3 comes into operation; or (b) the day on which the liability would ordinarily arise by the operation of this Act. [Clause 35 inserted: No. 33 of 2011 s. 6.] Division 6 — Provisions for *Revenue Laws Amendment Act 2013* Part 2 [Heading inserted: No. 10 of 2013 s. 9.] 36. Interim assessments The Commissioner may make an interim assessment of duty payable under Chapter 2 on a dutiable transaction, or under Chapter 3 in respect of a relevant acquisition, that occurred before the day on which the *Revenue Laws Amendment Act 2013* Part 2 came into operation. [Clause 36 inserted: No. 10 of 2013 s. 9.] Division 7 — Provisions for *Taxation Legislation Amendment Act 2015* [Heading inserted: No. 1 of 2015 s. 28.] 37. Terms used amended provisions means sections 156(8)(b) and 195(2)(a) as in force immediately after commencement; commencement means the day on which the *Taxation Legislation Amendment Act 2015* Part 4 comes into operation; relevant acquisition means a relevant acquisition that occurred on or after 1 July 2008 but before commencement. [Clause 37 inserted: No. 1 of 2015 s. 28.] 38. Duty on certain relevant acquisitions (1) The amended provisions apply, and are to be taken to have always applied, for the purposes of — (a) assessing duty in respect of a relevant acquisition; and (b) reassessing duty in respect of a relevant acquisition on an application made under section 195(3)(b) before whichever is the later of the following — (i) 5 years after the original assessment was made; (ii) 12 months after commencement. (2) Subclause (1)(b) applies despite the *Taxation Administration Act 2003* section 17(4). [Clause 38 inserted: No. 1 of 2015 s. 28.] Division 8 — Provisions for *Duties Amendment (Additional Duty for Foreign Persons) Act 2018* [Heading inserted: No. 24 of 2018 s. 15.] 39. Terms used When this Division uses a term that is used in Chapter 3A, the term has the same meaning in this Division as it has in Chapter 3A. [Clause 39 inserted: No. 24 of 2018 s. 15.] 40. When Ch. 3A Pt. 2 starts to apply Chapter 3A Part 2 applies in relation to the imposition of foreign transfer duty on a foreign dutiable transaction only if that transaction takes place on or after 1 January 2019. [Clause 40 inserted: No. 24 of 2018 s. 15.] 41. Agreements entered into before 1 January 2019 (1) Foreign transfer duty is not chargeable on a transfer of residential property to a transferee in conformity with an agreement for the transfer of residential property if the agreement is entered into before 1 January 2019. (2) If an agreement for the transfer of residential property is entered into before 1 January 2019, foreign transfer duty is not chargeable on the subsequent transfer of the property if, when liability for transfer duty on the agreement arose, the person named in the instrument effecting, or evidencing, the agreement as the purchaser was acting as the agent of the transferee of the subsequent transfer. [Clause 41 inserted: No. 24 of 2018 s. 15.] 42. Declaration of trusts made before 1 January 2019 (1) Foreign transfer duty is not chargeable on a transfer to a trustee of residential property subject to a declaration of trust in respect of the same residential property if the declaration of trust was made before 1 January 2019. (2) Foreign transfer duty is not chargeable on a declaration of trust that declares the same trusts as those upon and subject to which the same residential property was transferred, or agreed to be transferred, to the person declaring the trust if the transfer, or agreement, was made before 1 January 2019. (3) Foreign transfer duty is not chargeable on a declaration of trust if — (a) the declaration of trust supersedes another declaration of trust which was made before 1 January 2019 and declares the same trusts as were declared under the superseded declaration of trust; and (b) the beneficiary under the declaration of trust is the same as under the superseded declaration of trust; and (c) the residential property subject to the declaration of trust — (i) is wholly or substantially the same as the property that was the subject of the superseded declaration of trust at the time of the declaration of the superseded declaration of trust; or (ii) represents the proceeds of re‑investment of property that was the subject of the superseded declaration of trust at the time of the declaration of the superseded declaration of trust; or (iii) is property to which both subparagraphs (i) and (ii) apply. [Clause 42 inserted: No. 24 of 2018 s. 15.] 43. Other transactions before 1 January 2019 (1) Foreign transfer duty is not chargeable on a transfer of residential property resulting from a foreign dutiable transaction referred to in section 205H(1)(d) if the vesting of the residential property was made before 1 January 2019. (2) Foreign transfer duty is not chargeable on a transfer of residential property in accordance with a foreclosure order if the foreclosure order was made before 1 January 2019. (3) Foreign transfer duty is not chargeable on a transfer of residential property in accordance with a residential partnership acquisition if the residential partnership acquisition was made before 1 January 2019. (4) Foreign transfer duty is not chargeable on a foreign dutiable transaction if — (a) section 97 applies to the transaction and the person from whom the property is transferred or agreed to be transferred acquired the property before 1 January 2019; or (b) section 114, 115 or 116 applies to the transaction and the trustee acquired the property before 1 January 2019; or (c) section 117(1)(a) or (b) applies to the transaction and the apparent purchaser acquired the property before 1 January 2019. [Clause 43 inserted: No. 24 of 2018 s. 15.] 44. When Ch. 3A Pt. 3 starts to apply (1) Chapter 3A Part 3 applies in relation to the imposition of foreign landholder duty on a foreign landholder acquisition only if that acquisition occurs on or after 1 January 2019. (2) For the purposes of subsection (1), when an acquisition of an interest in a residential landholder occurs is to be determined under section 176 as applied by section 205ZE(1). [Clause 44 inserted: No. 24 of 2018 s. 15.] 45. Application of some Ch. 8 provisions (1) Sections 272(2) and 273 as in force before the commencement of the *Duties Amendment (Additional Duty for Foreign Persons) Act 2018* section 15 apply in relation to a dutiable transaction that takes place before 1 January 2019. (2) Section 273(2A) applies in relation to a foreign dutiable transaction only if that transaction takes place on or after 1 January 2019. [Clause 45 inserted: No. 24 of 2018 s. 15.] Division 9 — Provisions for *Revenue Laws Amendment Act 2019* [Heading inserted: No. 12 of 2019 s. 132.] 46. Terms used commencement day means the day on which the *Revenue Laws Amendment Act 2019* Part 2 comes into operation; transaction means any transaction, transfer, acquisition or other matter of a kind on which duty is or may be chargeable under this Act and includes the following — (a) a transaction of a kind referred to in section 11 (including a transaction that would be a dutiable transaction if it related to dutiable property, new dutiable property or special dutiable property); (b) an acquisition of an interest in an entity for the purposes of Chapter 3 or Chapter 3A Part 3; (c) a transaction of a kind referred to in section 205H (including a transaction that would be a foreign dutiable transaction if it related to residential property, special residential property or new residential property); (d) the grant or transfer of a licence for a vehicle for the purposes of Chapter 5. (2) In this Division a reference to doing anything includes omitting to do anything. (3) For the purposes of this Division — (a) when an acquisition of an interest in an entity for the purposes of Chapter 3 occurs is to be determined under section 176; and (b) when an acquisition of an interest in an entity for the purposes of Chapter 3A Part 3 occurs is to be determined under section 176 as applied by section 205ZE(1). [Clause 46 inserted: No. 12 of 2019 s. 132.] 47. Application of amendments made by *Revenue Laws Amendment Act 2019* (1) The amendments made by the *Revenue Laws Amendment Act 2019* apply in relation to the imposition of duty on transactions that occur on or after commencement day. (2) Sections 155(4), 156A, 204D(2)(d) and 204F (including sections 156A and 204F as applied by section 205ZE(1)) do not apply in relation to acquisitions that together form, evidence, give effect to or arise from what is, substantially one arrangement unless each of those acquisitions occurs on or after commencement day. (3) Section 91C(3) does not apply in relation to transactions that together form, evidence, give effect to, or arise from what is, substantially one arrangement unless each of those transactions occurs on or after commencement day. (4) Sections 14(3) and 91C(4) do not apply in relation to a transaction and an acquisition or agreement that together form, evidence, give effect to, or arise from what is, substantially one arrangement unless each of the transaction and the acquisition or agreement occurs on or after commencement day. (5) This clause has effect subject to the other provisions of this Division. [Clause 47 inserted: No. 12 of 2019 s. 132.] 48. Definition of *land* taken always to have included pastoral leases pre‑commencement period means the period beginning on 1 July 2008 and ending immediately before commencement day. (2) This Act is taken, for all purposes, to have applied during the pre‑commencement period as if the definition of land in force for the purposes of this Act had, at all times during the pre‑commencement period, included an express statement that land includes a pastoral lease and an interest of a pastoral lessee under a pastoral lease. (3) Without limiting subclause (2), an assessment of duty chargeable under this Act made, or purported to be made, in the pre‑commencement period is, and is taken to have always been, as valid and effective as it would have been if, when the liability for duty arose, the definition of land in force for the purposes of this Act had included the statement referred to in subclause (2). (4) Without limiting subclause (2), if a transaction occurred during the pre‑commencement period, but an assessment of duty in relation to the transaction was not made before commencement day, an assessment of duty made on or after commencement day in relation to the transaction is to be made as if, when the transaction occurred, the definition of land in force for the purposes of this Act had included the statement referred to in subclause (2). [Clause 48 inserted: No. 12 of 2019 s. 132.] 49. Validation of administration agreements entered into before commencement day previous administration agreement means an administration agreement entered into under the *First Home Owner Grant Act 2000* section 37 on or after 3 October 2015 and before commencement day. (2) A previous administration agreement entered into, or purported to be entered into, is, and is taken to have always been, as valid and effective as it would have been if the amendment made by the *Revenue Laws Amendment Act 2019* section 52 had been in force when the agreement was entered into. [Clause 49 inserted: No. 12 of 2019 s. 132.] 50. Transfers of vehicle licences between spouses between 1 July 2014 and commencement day amended section 244A means section 244A as in force immediately after the coming into operation of the *Revenue Laws Amendment Act 2019* section 117; relevant vehicle licence transfer means the transfer of a licence for a vehicle if — (a) the transfer occurred during the period beginning on 1 July 2014 and ending immediately before commencement day; and (b) the person from whom, and the person to whom, the licence was transferred were married to each other or de facto partners of 2 years when the transfer occurred. (2) When this clause uses a term that is used in Chapter 5, the term has the same meaning in this clause as it has in that Chapter. (3) An assessment made, or purported to be made, before commencement day that no duty was chargeable on a relevant vehicle licence transfer is, and is taken to have always been, as valid and effective as it would have been if amended section 244A had been in force when the transfer occurred. (4) If no assessment of vehicle licence duty on a relevant vehicle licence transfer was made before commencement day, an assessment of vehicle licence duty on the transfer made after commencement day must be made as if amended section 244A had been in force when the transfer occurred. (5) If an assessment that vehicle licence duty was chargeable on a relevant vehicle licence transfer was made before commencement day, and vehicle licence duty would not have been chargeable on the transfer if amended section 244A had been in force when the transfer occurred, the Commissioner must, on application by the transferee, make a reassessment of the liability for vehicle licence duty as if amended section 244A had been in force at that time. (6) The limitations as to time in the Taxation Administration Act section 17 do not apply in respect of a reassessment under subclause (5), but an application for reassessment under that subclause must be made on or before the later of — (a) the day that is 5 years after the day on which the original assessment was made; or (b) the day that is 12 months after commencement day. [Clause 50 inserted: No. 12 of 2019 s. 132.] 51. Provisions relating to exemptions for connected entities (1) The amendments to Chapter 6 made by the *Revenue Laws Amendment Act 2019* sections 118 to 128 apply in relation to an exemption if the application for the exemption is made on or after commencement day, whether the transaction occurred before or after commencement day. (2) Despite subclause (1), section 263(4)(a) and (b) (as in force on commencement day), section 264A and sections 266A to 266D do not apply in relation to a relevant transaction that occurred before commencement day. (3) Subclause (4) applies if — (a) before commencement day, the Commissioner makes a decision under section 261 on a pre‑transaction decision request made under section 261(2) or (3) (as in force immediately before commencement day) in relation to a proposed relevant transaction; and (b) the decision is — (i) in relation to a request made under section 261(2) — that if the transaction were entered into it would be exempted; or (ii) in relation to a request made under section 261(3) — that if the transaction were entered into and exempted, the exemption would not be revoked under section 265; and (c) the transaction is not entered into before commencement day. (4) Despite section 261(10), the Commissioner is not bound by the pre‑transaction decision request if the Commissioner would have made a different decision on the request if the amendments made by the *Revenue Laws Amendment Act 2019* sections 123 to 126 had been in force when the decision was made. (5) Section 261(7)(b) does not apply to a pre‑transaction decision request if the pre‑transaction decision request that was made previously referred to in that section was made before commencement day. [Clause 51 inserted: No. 12 of 2019 s. 132.] 52. Provisions about validated assessments previous assessment means an assessment to which clause 48(3) or 50(3) applies. (2) The rights, obligations and liabilities of all persons are taken to be, and to have always been, the same as if a previous assessment had been validly made. (3) Anything done, or purportedly done, before commencement day is as valid and effective, and is to be taken to have always been as valid and effective, as it would have been if a previous assessment had been validly made. [Clause 52 inserted: No. 12 of 2019 s. 132.] 53. Application of s. 195B and 195 to acquisitions before commencement day Section 195B applies in relation to a main acquisition referred to in section 195B(1) or (3) that occurred before commencement day, and section 195 applies in relation to a relevant acquisition referred to in section 195(1) or (3) that occurred before commencement day, as if — (a) a reference to section 154B(a) included a reference to section 156(8)(a) as in force immediately before commencement day; and (b) a reference to section 154B(b) included a reference to section 156(8)(b) as in force immediately before commencement day. [Clause 53 inserted: No. 12 of 2019 s. 132.] 54. Provisions about derivative mining rights (1) The exemption from duty in section 91F(3) applies despite the acquisition of the previous right not being duty endorsed if that acquisition — (2) Section 91G(2) or (3) applies for the purpose of determining the dutiable value of a transfer or agreement referred to in section 91G(1)(c) despite the acquisition of the previous right not being duty endorsed as required by section 91G(1)(b) if that acquisition — (3) The exemption from duty in section 91H(1) applies despite the acquisition of the derivative mining right in relation to the prospecting licence or exploration licence not being duty endorsed as required by section 91H(1)(d) (as in force on commencement day) if that acquisition — (4) Section 204E(2) applies for the purpose of determining the unencumbered value of a mining tenement despite the acquisition of the derivative mining right not being duty endorsed as required by that section (as in force on commencement day) if that acquisition — [Clause 54 inserted: No. 16 of 2022 s. 27 7.] Division 10 — Provisions relating to *Duties Amendment Act 2022* [Heading inserted: No. 16 of 2022 s. 18.] 55. Terms used commencement day means the day on which the *Duties Amendment Act 2022* Part 2 comes into operation. (2) A term used in clause 56(1)(b) or (2) or 57 has the same meaning as it has in Chapter 5. [Clause 55 inserted: No. 16 of 2022 s. 18.] 56. Application of amendments made by *Duties Amendment Act 2022* Part 2 (1) The amendments made by the *Duties Amendment Act 2022* Part 2 apply in relation to the imposition of duty on — (a) transactions that occur on or after commencement day; and (b) grants or transfers of licences for vehicles that occur on or after commencement day. (2) Despite subclause (1), section 244B applies in relation to the imposition of duty on the grant or transfer of a licence for a vehicle that occurs before commencement day if the relevant event referred to in section 244B(1)(b)(i) or (ii), whichever is applicable, occurs on or after commencement day. [Clause 56 inserted: No. 16 of 2022 s. 18.] 57. Validation of certain reassessments and refunds of vehicle licence duty by CEO before commencement day (1) This clause applies if — (a) in the period beginning on 1 July 2008 and ending immediately before commencement day, the CEO made a reassessment determining that no duty was payable on the grant or transfer of a licence for a vehicle; and (b) the application for the grant or transfer was the result of an agreement to purchase the vehicle from a dealer and was made by the dealer on behalf of the purchaser; and (c) the agreement was rescinded, annulled or otherwise terminated before the purchaser took possession of the vehicle. (2) The reassessment is, and is taken to have always been, validly made. (3) If, as a result of the reassessment, the CEO refunded an amount of duty paid on the grant or transfer of the licence for the vehicle, the refund is, and is taken to have always been, validly made. (4) The rights, obligations and liabilities of all persons are taken to be, and to have always been, the same as if the reassessment had been validly made. (5) Anything done, or purportedly done, before commencement day is as valid and effective, and is taken to have always been as valid and effective, as it would have been if the reassessment had been validly made. [Clause 57 inserted: No. 16 of 2022 s. 18.] 58. Application of amendments made by *Duties Amendment Act 2022* Part 3 (1) The amendments made by the *Duties Amendment Act 2022* Part 3 apply in relation to the imposition of duty on transactions or acquisitions that occur on or after 1 July 2022. (2) Without limiting subclause (1) — (a) section 91DA(2) applies in relation to the imposition of duty on a transaction referred to in section 91DA(1) that occurs on or after 1 July 2022, whether the other transaction referred to in section 91DA(2) occurs before, on or after that day; and (b) section 91DA(3) applies in relation to the imposition of duty on a transaction referred to in section 91DA(1) that occurs on or after 1 July 2022, whether the acquisition or agreement referred to in section 91DA(3) occurs before, on or after 1 July 2022. [Clause 58 inserted: No. 16 of 2022 s. 26.] 59. Provisions relating to residential concession former Chapter 2 Part 6 Division 4A means Chapter 2 Part 6 Division 4A as in force before its repeal by the *Duties Amendment Act 2022* section 21. (2) Despite the repeal of former Chapter 2 Part 6 Division 4A by the *Duties Amendment Act 2022* section 21 — (a) sections 147F and 147G, as in force immediately before 1 July 2022, continue to apply on and after 1 July 2022 to a dutiable transaction that — (i) occurred before 1 July 2022; and (ii) was an eligible transaction for the purposes of former Chapter 2 Part 6 Division 4A; and (b) any reassessment made under section 147F, as it applies under paragraph (a), must be made at the applicable concessional rate of duty that applied when the transaction occurred. (3) If, immediately before 1 July 2022, a transaction that occurred before that day was both a concessional transaction for the purposes of section 147 and a concessional transaction for the purposes of former Chapter 2 Part 6 Division 4A, then on and after that day — (a) the taxpayer may elect for the transaction to be assessed or reassessed under Chapter 2 Part 6 Division 4 or former Chapter 2 Part 6 Division 4A; and (b) the Commissioner may, with the consent or at the request of the taxpayer, treat an application for assessment or reassessment under one of those Divisions as an application for assessment or reassessment under the other Division. (4) Subclauses (2) and (3) do not limit the effect of clause 58(1) or the *Interpretation Act 1984* section 37. [Clause 59 inserted: No. 16 of 2022 s. 26.] Division 11 — Provisions for *Duties Amendment (Farm in Agreements) Act 2022* 60. Terms used actual section 13 farm‑in agreement means an agreement made during the first pre‑amendment period that is, apart from clause 64(2), a farm‑in agreement under section 13; amending Act means the *Duties Amendment (Farm‑in Agreements) Act 2022*; amendment day means the day on which section 14 of the amending Act comes into operation; deemed section 13 farm‑in agreement, subject to clause 65(7) and (8), means an agreement — (a) that is taken under clause 64(2) to be a farm‑in agreement under section 13; or (b) that is a deemed section 13 farm‑in agreement under clause 65(2)(b); first pre‑amendment period means the period beginning on 1 July 2008 and ending on the day before amendment day; second pre‑amendment period means the period beginning on 28 November 2018 and ending on the day before amendment day; section 13 means section 13 as in force from time to time before amendment day and as modified under Subdivision 5; section 13 exploration amount — (a) in relation to an actual section 13 farm‑in agreement, means the exploration amount for the agreement as defined in subsection (2) of section 13; and (b) in relation to a deemed section 13 farm‑in agreement, means the exploration amount for the agreement as defined in section 91N(5), subject to section 91N(6); section 13 exploration requirement — (a) in relation to an actual section 13 farm‑in agreement, means the requirement to expend the section 13 exploration amount; and (b) in relation to a deemed section 13 farm‑in agreement, means the exploration requirement for the agreement as defined in section 91N(1) to (4), subject to section 91N(6); section 13 farm‑in agreement means an actual section 13 farm‑in agreement or a deemed section 13 farm‑in agreement; section 42(15) means section 42(15) as in force from time to time before amendment day. (2) If a term used in this Division is given a meaning in section 91K, it has the same meaning in this Division (unless otherwise indicated). (3) If a provision of this Division listed in subclause (4) refers to a provision of Chapter 2 Part 5 Division 9, the provision of Chapter 2 Part 5 Division 9 applies, for the purposes of the provision of this Division, in relation to a deemed section 13 farm‑in agreement — (a) as it applies in relation to a farm‑in transaction; and (b) with any necessary modifications. (4) The provisions of this Division are as follows — (a) paragraph (b) of the definition of ***section 13 exploration amount*** in subclause (1); (b) paragraph (b) of the definition of ***section 13 exploration requirement*** in subclause (1); (c) clause 62(a); (d) clause 69; (e) clause 71(4)(b); (f) paragraph (b) of the definition of ***replacement mining tenement*** in clause 73(1); (g) paragraph (b) of the definition of ***replacement derivative mining right*** in clause 74(1). [Clause 60 inserted: No. 37 of 2022 s. 14.] 61. Assessments made, in relation to an assessment, includes purportedly made; relevant provision means clause 64(2), 67(1), 68(1), 69, 70(2), 71(2), 72(1), 73(2) or (5) or 74(3). (2) Subclause (3) applies to an assessment of duty chargeable under this Act that — (a) is made before amendment day; and (b) accords with a relevant provision. (3) Without limiting the relevant provision, the assessment is, and is taken always to have been, valid and effective so far as it accords with the relevant provision. (4) Subclause (5) applies in relation to an assessment of duty chargeable under this Act that — (a) is made before amendment day; and (b) does not accord with a relevant provision. (5) In order to give effect to the relevant provision, the Commissioner may make a reassessment of the duty chargeable — (6) For the purposes of a reassessment under subclause (5), the Taxation Administration Act section 17 applies as if — (a) in subsection (1) of that section, the reference to 5 years after the original assessment was made were to the later of the following — (ii) 12 months after amendment day; and (b) in subsection (4) of that section, references to 5 years after the date of the original assessment were to the later of the following — (ii) 12 months after amendment day. [Clause 61 inserted: No. 37 of 2022 s. 14.] Subdivision 2 — Provisions relating to Chapter 2 Part 5 Division 9 62. Application of section 91K(2) For the purposes of paragraph (b)(iv) of the definition of ***primary farmor*** in section 91K(1), section 91K(2) also applies to a transfer if the transfer is made to the transferee — (a) under an actual section 13 farm‑in agreement as contemplated in subsection (1)(c) and (d) of section 13 or under a deemed section 13 farm‑in agreement as contemplated in section 91M(1)(c)(i); and (b) without limiting paragraph (a), after the transferee has fulfilled the section 13 exploration requirement. [Clause 62 inserted: No. 37 of 2022 s. 14.] 63. Application of Chapter 2 Part 5 Division 9 An agreement can be a farm‑in agreement or farm‑in transaction under Chapter 2 Part 5 Division 9 only if the agreement is made on or after amendment day. [Clause 63 inserted: No. 37 of 2022 s. 14.] Subdivision 3 — Deemed section 13 farm‑in agreements 64. Certain agreements taken to be farm‑in agreements under section 13 (1) Subclause (2) applies to an agreement made during the first pre‑amendment period if — (a) the agreement is not an actual section 13 farm‑in agreement; and (b) if Chapter 2 Part 5 Division 9 applied to agreements made during the first pre‑amendment period — the agreement would, under that Division, be a concessional farm‑in transaction. (2) For the purposes of this Act, the agreement is taken to be, and to have always been, a farm‑in agreement under section 13. (3) For the purposes of the application of this Division to agreements made during the first pre‑amendment period, Chapter 2 Part 5 Division 9 is taken to be modified in accordance with subclauses (4) to (8). (4) In relation to an agreement made before 13 June 2019, references to a derivative mining right are to a right to exploit a mining tenement. (5) In relation to an agreement made before 28 November 2018, the definition of ***exploration*** in section 91K(1) is replaced with: exploration includes development; (6) In section 91N(2) — (a) in paragraph (a)(ii) and (iii), references to exploration of each relevant derivative mining right are to exploration of each mining tenement to which a relevant derivative mining right relates; and (b) paragraph (b) is deleted. (7) Subdivision 4 is deleted. (8) Section 91U is deleted. (9) This clause is subject to clause 65. [Clause 64 inserted: No. 37 of 2022 s. 14.] 65. Variations and other events affecting section 13 farm‑in agreements (1) Subclauses (2) to (6) apply if, on or after amendment day, an agreement (the additional agreement) is added to an agreement (the existing agreement) that contains 1 or more section 13 farm‑in agreements. (2) The additional agreement — (a) cannot be a concessional farm‑in transaction; but (b) is a deemed section 13 farm‑in agreement if, apart from paragraph (a), the additional agreement would be a concessional farm‑in transaction — (i) under section 91S(3) or (4) and, if both section 91M(1)(a)(i) and (ii) apply, under both section 91S(3) and (4); or (ii) under any regulations made for the purposes of section 91S(2)(b). (3) For the purposes of subclause (2)(b), section 91S(3) and (4), and any regulations made for the purposes of section 91S(2)(b), apply, with any necessary modifications, as if — (a) the existing agreement were a farm‑in agreement; and (b) any section 13 farm‑in agreement contained in the existing agreement were a concessional farm‑in transaction. (4) If the additional agreement is a deemed section 13 farm‑in agreement under subclause (2)(b), the Commissioner may, for the purpose of applying clause 70(5), (6) or (7), reassess the duty chargeable on any other section 13 farm‑in agreement contained in the existing agreement — (5) For the purposes of a reassessment under subclause (4) of the duty chargeable on a section 13 farm‑in agreement, the section 13 farm‑in agreement is to be taken to have been made when the additional agreement is added to the existing agreement. (6) For the purposes of a reassessment under subclause (4), the Taxation Administration Act section 17 applies as if — (a) in subsection (1) of that section, the reference to 5 years after the original assessment was made were to the later of the following — (ii) 12 months after the day on which the additional agreement is added to the existing agreement; and (b) in subsection (4) of that section, references to 5 years after the date of the original assessment were to the later of the following — (ii) 12 months after the day on which the additional agreement is added to the existing agreement. (7) If, on or after amendment day, an agreement that is a deemed section 13 farm‑in agreement ceases to meet the requirements for a farm‑in transaction set out in section 91M(1) to (5), the agreement ceases to be a deemed section 13 farm‑in agreement accordingly. (8) If, on or after amendment day in a case in which subclause (7) does not apply, an agreement that is a deemed section 13 farm‑in agreement is varied, section 91T(2) to (4), and any regulations made for the purposes of section 91T(2)(c), (3)(c) or (5), apply for the purpose of determining whether, as a result of the variation — (a) the agreement ceases to be a deemed section 13 farm‑in agreement; or (b) the agreement is taken not to be a deemed section 13 farm‑in agreement to an extent. (9) For the purposes of subclause (8), section 91T(2) to (4), and any regulations made for the purposes of section 91T(2)(c), (3)(c) or (5), apply, with any necessary modifications, as if the agreement were a concessional farm‑in transaction. (10) If an agreement ceases to be, or is taken not to be to an extent, a deemed section 13 farm‑in agreement under subclause (7) or (8), section 91T(7) to (10) apply, with any necessary modifications, in relation to the agreement as they apply in relation to an agreement referred to in section 91T(6). [Clause 65 inserted: No. 37 of 2022 s. 14.] Subdivision 4 — Ongoing application of Act in relation to section 13 farm‑in agreements 66. Act to apply in relation to section 13 farm‑in agreements as if sections 4 to 13 of amending Act not enacted On and after amendment day, this Act applies to section 13 farm‑in agreements, and dutiable transactions under section 13 farm‑in agreements, as if sections 4 to 13 of the amending Act had not been enacted (subject to the other provisions of this Division where relevant). [Clause 66 inserted: No. 37 of 2022 s. 14.] Subdivision 5 — Modifications of section 13 67. Restriction on activities regarded as exploration or development for purposes of section 13(2) (1) For the purposes of this Act, subsection (2) of section 13 is taken to have applied during the second pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclause (2). (2) In subsection (2) of section 13, in relation to an agreement made during the second pre‑amendment period, the reference to exploration or development only includes development to the extent that it is carried out solely — (a) for the purpose of facilitating exploration; or (b) otherwise incidentally to exploration. [Clause 67 inserted: No. 37 of 2022 s. 14.] 68. Commissioner may allow expenditure on administrative costs to be regarded as expenditure on exploration or development for purposes of section 13(2) (1) For the purposes of this Act, subsection (2) of section 13 is taken to have applied during the first pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclause (2). (2) The Commissioner may, in relation to an agreement made during the first pre‑amendment period, allow expenditure on administrative costs that would not otherwise be regarded as expenditure on exploration or development for the purposes of subsection (2) of section 13 to be so regarded, subject to any limits or other conditions imposed by the Commissioner. [Clause 68 inserted: No. 37 of 2022 s. 14.] Subdivision 6 — Duty chargeable in relation to section 13 farm‑in agreements 69. Application of Schedule 1 to deemed section 13 farm‑in agreements For the purposes of this Act, in relation to a deemed section 13 farm‑in agreement, Schedule 1 is taken to have applied during the first pre‑amendment period, and applies on and after amendment day under clause 66, as if, in the item for section 11(1)(j) column 4, the reference to the person referred to in section 13(1)(b) were to the farmee as defined in section 91L(1)(b). [Clause 69 inserted: No. 37 of 2022 s. 14.] 70. Section 13 farm‑in agreements: modified rules relating to charging of duty section 135 means section 135 as in force from time to time before amendment day. (2) For the purposes of this Act, in relation to section 13 farm‑in agreements, section 135 is taken to have applied during the first pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclauses (3) to (9). (3) For the purposes of subsection (3) of section 135, the exploration amount is the section 13 exploration amount. (4) Subclause (5) applies if — (a) an agreement contains 2 or more section 13 farm‑in agreements that are dutiable transactions; and (b) apart from subclause (5), nominal duty would be chargeable on all of the section 13 farm‑in agreements contained in the agreement that are dutiable transactions. (5) Nominal duty is chargeable on all of the section 13 farm‑in agreements taken together as if they were a single dutiable transaction. (6) Duty is not chargeable on a section 13 farm‑in agreement if — (a) apart from this subclause, the section 13 farm‑in agreement would be chargeable with nominal duty; and (b) the section 13 farm‑in agreement is contained in an agreement that also contains 1 or more other section 13 farm‑in agreements on which duty is chargeable at the general rate of duty. (7) If an agreement contains 2 or more section 13 farm‑in agreements on which duty is chargeable at the general rate of duty, the amount of duty chargeable on each of those section 13 farm‑in agreements must be determined as follows — (a) first, aggregate the dutiable values of the section 13 farm‑in agreements; (b) second, apply the general rate of duty to the aggregate dutiable value; (c) third, apportion the resulting amount of duty between the section 13 farm‑in agreements in the way determined by the Commissioner. (8) If an agreement contains 2 or more section 13 farm‑in agreements and the Commissioner is, at any time, reassessing the duty chargeable on any of the section 13 farm‑in agreements, the Commissioner must also reassess the duty chargeable on any of the other section 13 farm‑in agreements as necessary for the purpose of applying subclause (5), (6) or (7). (9) The limitations as to time in the Taxation Administration Act section 17 do not apply in respect of a reassessment under subclause (8). [Clause 70 inserted: No. 37 of 2022 s. 14.] 71. Changes to consideration consideration does not include the section 13 exploration amount; derivative mining right, in relation to a section 13 farm‑in agreement made before 13 June 2019, means a right to exploit a mining tenement. (2) In relation to section 13 farm‑in agreements that are made during the second pre‑amendment period or that are deemed section 13 farm‑in agreements under clause 65(2)(b), this Act is taken to have applied during the second pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclauses (3) to (11). (3) Subclause (5) applies to a section 13 farm‑in agreement if, before the section 13 farm‑in agreement is completed, the consideration for the section 13 farm‑in agreement is increased or reduced. (4) For the purposes of subclause (3), a section 13 farm‑in agreement is completed when — (a) in the case of an actual section 13 farm‑in agreement, after the section 13 exploration requirement is fulfilled, the mining tenement, or the derivative mining right, becomes held as referred to in subsection (1)(d) of section 13; or (b) in the case of a deemed section 13 farm‑in agreement, the agreement is completed in accordance with section 91Q(2). (5) The Commissioner must assess or reassess the duty chargeable on the section 13 farm‑in agreement on the basis of the increased or reduced consideration. (6) However, if it is reduced consideration, the Commissioner does not have to reassess the duty unless the taxpayer makes an application for the reassessment. (7) If there is increased consideration after the section 13 farm‑in agreement is duty endorsed, section 31(5) applies — (a) as if the reference to 2 months after the day on which consideration under the transaction is increased were, if later, to 2 months after amendment day; and (b) with any other necessary modifications. (8) Duty is chargeable on a reassessment under subclause (5) in relation to a section 13 farm‑in agreement at the same rate and using the same thresholds that applied when liability for duty on the section 13 farm‑in agreement initially arose. (9) Subclause (5) does not apply in a case where a taxpayer may apply for a reassessment because of subclause (10). (10) If any part of the consideration for a section 13 farm‑in agreement is dependent on the happening of a future event, or on a future event not happening, section 32(1) and (3) apply, with any necessary modifications, as if references to an agreement for the transfer of dutiable property were to the section 13 farm‑in agreement. (11) For the purposes of subclause (10), the Taxation Administration Act section 17 applies as if — (a) despite subsection (1) of that section, a person is not entitled to apply for a reassessment after the latest of the following — (i) 5 years after the day on which the section 13 farm‑in agreement was made; (ii) 12 months after the day on which the requirements of section 32(1)(b) and (c) (as applied under subclause (10)) were fulfilled; (iii) 12 months after amendment day; and (b) despite subsection (4) of that section, the Commissioner may only make a reassessment on an application if the application was made within that time. [Clause 71 inserted: No. 37 of 2022 s. 14.] 72. No double duty: exploration amount (1) This Act is taken to have applied during the first pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclause (2). (2) In paragraph (b) of section 42(15), in relation to a section 13 farm‑in agreement, the reference to the exploration amount under the agreement having been expended is a reference to the section 13 exploration requirement for the agreement having been fulfilled. [Clause 72 inserted: No. 37 of 2022 s. 14.] 73. No double duty: mining tenements replacement mining tenement — (a) in relation to an actual section 13 farm‑in agreement, means a mining tenement — (i) that is granted, after the making of the actual section 13 farm‑in agreement, to replace (wholly or partly) the mining tenement referred to in subsection (1)(a) of section 13 or an earlier replacement mining tenement; and (ii) that relates only to the land, or to a part of the land, the subject of the mining tenement that is replaced; and (iii) of which the owner referred to in subsection (1)(a) of section 13 is the holder or 1 of the holders; and (b) in relation to a deemed section 13 farm‑in agreement, has the meaning given in section 91M(6). (2) This Act is taken to have applied during the first pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclauses (3) and (4). (3) Duty is not chargeable on a transfer of, or an agreement for the transfer of, an interest in a mining tenement (the affected mining tenement) if — (a) the affected mining tenement is a replacement mining tenement in relation to a section 13 farm‑in agreement; and (b) the transfer or agreement — (i) is in lieu of a transfer of, or an agreement for the transfer of, an interest in a mining tenement that, had it occurred, would have been under the section 13 farm‑in agreement; and (ii) would be a transfer or agreement under the section 13 farm‑in agreement except only that the affected mining tenement is a replacement mining tenement or is a replacement mining tenement that was not anticipated in the section 13 farm‑in agreement; and (4) The requirement of paragraph (a) of section 42(15), or of subclause (3)(c), does not have to be met if the section 13 farm‑in agreement concerned is not duty endorsed because of the application of section 91DA to the section 13 farm‑in agreement. (5) This Act is taken to have applied during the second pre‑amendment period, and applies on and after amendment day under clause 66, subject to subclauses (6) to (8). (6) Duty is chargeable on a transfer of, or an agreement for the transfer of, an interest in a mining tenement to which section 42(15) or subclause (3) would otherwise apply if — (a) there is, or will be, consideration for the transfer or agreement; and (b) the section 13 farm‑in agreement concerned is made during the second pre‑amendment period or is a deemed section 13 farm‑in agreement under clause 65(2)(b). (7) For the purposes of subclause (6), the dutiable value of the transfer or agreement is — (a) if the section 13 farm‑in agreement concerned is not duty endorsed as referred to in subclause (4) — the consideration for the transfer or agreement; or (b) otherwise — that consideration to the extent that the consideration was not taken into account when the section 13 farm‑in agreement concerned was duty endorsed. (8) For the purposes of subclauses (6) and (7), the section 13 exploration amount for the section 13 farm‑in agreement concerned is taken not to be consideration for the transfer or agreement. [Clause 73 inserted: No. 37 of 2022 s. 14.] 74. No double duty: derivative mining rights derivative mining right, in relation to a section 13 farm‑in agreement made before 13 June 2019, means a right to exploit a mining tenement; replacement derivative mining right — (a) in relation to an actual section 13 farm‑in agreement, means a derivative mining right — (i) that is granted, after the making of the section 13 farm‑in agreement, to replace (wholly or partly) the derivative mining right referred to in subsection (1)(a) of section 13 or an earlier replacement derivative mining right; and (ii) that relates only to the land, or to a part of the land, the subject of the derivative mining right that is replaced; and (iii) subject to subclause (2), that does not authorise any mining beyond the mining authorised by the derivative mining right that is replaced; and (iv) of which the person referred to in subsection (1)(a) of section 13 is the holder or 1 of the holders; and (b) in relation to a deemed section 13 farm‑in agreement, has the meaning given in section 91M(7) and (8); replacement mining tenement has the meaning given in clause 73(1). (2) The requirement in paragraph (a)(iii) of the definition of ***replacement derivative mining right*** in subclause (1) does not have to be met if — (a) the derivative mining right is granted in relation to a mining tenement (the new mining tenement) that was granted to replace (wholly or partly) another mining tenement (the previous mining tenement); and (b) the new mining tenement authorises mining beyond the mining authorised by the previous mining tenement; and (c) the derivative mining right only authorises mining for minerals for which mining is authorised by the derivative mining right that is replaced. (3) This Act is taken to have applied during the period beginning on 13 June 2019 and ending on the day before amendment day, and applies on and after amendment day under clause 66, subject to subclauses (4) to (11). (4) Duty is not chargeable on a dutiable transaction under a section 13 farm‑in agreement if — (a) the dutiable transaction involves a derivative mining right; and (b) the section 13 farm‑in agreement is duty endorsed; and (c) the section 13 exploration requirement for the section 13 farm‑in agreement has been fulfilled. (5) Duty is not chargeable on a dutiable transaction involving a derivative mining right if — (a) the derivative mining right relates to a mining tenement (the affected mining tenement) that is a replacement mining tenement in relation to a section 13 farm‑in agreement; and (b) the dutiable transaction — (i) is in lieu of a dutiable transaction involving a derivative mining right that, had it occurred, would have been under the section 13 farm‑in agreement; and (ii) would be a dutiable transaction under the section 13 farm‑in agreement except only that the affected mining tenement is a replacement mining tenement or is a replacement mining tenement that was not anticipated in the section 13 farm‑in agreement; and (6) Duty is not chargeable on a dutiable transaction involving a derivative mining right (the affected derivative mining right) if — (a) the affected derivative mining right is a replacement derivative mining right in relation to a section 13 farm‑in agreement; and (b) the dutiable transaction — (i) is in lieu of a dutiable transaction involving a derivative mining right that, had it occurred, would have been under the section 13 farm‑in agreement; and (ii) would be a dutiable transaction under the section 13 farm‑in agreement except only that the affected derivative mining right is a replacement derivative mining right or a replacement derivative mining right that was not anticipated in the section 13 farm‑in agreement; and (7) In subclauses (5)(b)(i) and (6)(b)(i), references to a dutiable transaction include a transaction that would be a dutiable transaction but for the application of section 91DA to the transaction. (8) The requirement of subclause (4)(b), (5)(c) or (6)(c) does not have to be met if the section 13 farm‑in agreement is not duty endorsed because of the application of section 91DA to the section 13 farm‑in agreement. (9) Duty is chargeable on a dutiable transaction to which subclause (4), (5) or (6) would otherwise apply if — (a) there is, or will be, consideration for the dutiable transaction; and (b) the section 13 farm‑in agreement concerned is made during the second pre‑amendment period or is a deemed section 13 farm‑in agreement under clause 65(2)(b). (10) For the purposes of subclause (9), the dutiable value of the dutiable transaction is — (a) if the section 13 farm‑in agreement concerned is not duty endorsed as referred to in subclause (8) — the consideration for the dutiable transaction; or (b) otherwise — that consideration to the extent that the consideration was not taken into account when the section 13 farm‑in agreement concerned was duty endorsed. (11) For the purposes of subclauses (9) and (10), the section 13 exploration amount for the section 13 farm‑in agreement concerned is taken not to be consideration for the dutiable transaction. [Clause 74 inserted: No. 37 of 2022 s. 14.] Division 12 — Provisions for *Duties Amendment (Off‑the‑Plan Concession and Foreign Persons Exemptions) Act 2023* [Heading inserted: No. 29 of 2023 s. 9.] 75. Terms used commencement day means the day on which the *Duties Amendment (Off‑the‑Plan Concession and Foreign Persons Exemptions) Act 2023* section 3 comes into operation. [Clause 75 inserted: No. 29 of 2023 s. 9.] 76. Provisions relating to amendments to Chapter 3A amended exemption provisions means sections 205ZA, 205ZB, 205ZO and 205ZP, as amended by the *Duties Amendment (Off‑the‑Plan Concession and Foreign Persons Exemptions) Act 2023* sections 4 to 7; relevant exempt transaction or acquisition means a foreign dutiable transaction or an acquisition that meets the requirements for an exemption under an amended exemption provision if the transaction or acquisition occurs — (a) on or after 1 January 2023; or (b) before 1 January 2023 if — (i) in the case of a transaction to which section 205ZA applies — the requirement in section 205ZA(2)(c) becomes satisfied on or after that day; or (ii) in the case of a transaction to which section 205ZB applies — the requirement in section 205ZB(2)(c) becomes satisfied on or after that day; or (iii) in the case of an acquisition to which section 205ZO applies — the requirement in section 205ZO(1)(c) becomes satisfied on or after that day; or (iv) in the case of an acquisition to which section 205ZP applies — the requirement in section 205ZP(1)(c) becomes satisfied on or after that day. (2) The amended exemption provisions apply to the imposition of duty on a relevant exempt transaction or acquisition, even if the transaction or acquisition occurred before commencement day. (3) If an assessment of duty payable on a relevant transaction or acquisition was made before commencement day, the Commissioner may, on application or on the Commissioner’s own initiative, reassess the duty payable on the transaction or acquisition in accordance with the amended exemption provisions. (4) Despite whichever of sections 205ZA(5), 205ZB(3), 205ZO(4) and 205ZP(2) is applicable, an application for reassessment referred to in subclause (3) may be made in the approved form on or before the later of the following — (a) the day on or before which the application would, but for this subclause, be required to be made under section 205ZA(5), 205ZB(3), 205ZO(4) or 205ZP(2) (whichever is applicable); (5) Subclauses (3) and (4) apply despite the Taxation Administration Act section 17. (6) For the purposes of this clause, when an acquisition occurs is to be determined under section 176 as applied by section 205ZE(1). [Clause 76 inserted: No. 29 of 2023 s. 9.] 77. Provisions relating to Chapter 6A (1) If a term used in this clause is given a meaning in section 266E, it has the same meaning in this clause. (2) Chapter 6A applies to the imposition of duty on a concessional pre‑construction agreement even if the agreement was entered into in the period beginning on 23 October 2019 and ending immediately before commencement day. Notes for this subclause: 1. An agreement entered into before 23 October 2019 is not a concessional pre‑construction agreement under section 266F. 2. Under section 266F(3), certain agreements are excluded from being concessional pre‑construction agreements, including — (a) agreements in relation to which a rebate has been paid under the Off‑the‑Plan Duty Rebate Scheme (see section 266F(3)(a)); and (b) agreements that were not eligible for a rebate under the Off‑the‑Plan Duty Rebate Scheme where development for the relevant subdivision of land is completed before 31 August 2023 (see section 266F(3)(b)). (3) Chapter 6A applies to the imposition of duty on a concessional under construction agreement even if the agreement was entered into in the period beginning on 31 August 2023 and ending immediately before commencement day. Note for this subclause: An agreement entered into before 31 August 2023 is not a concessional under construction agreement under section 266FA. (4) If an assessment of duty payable on a concessional off‑the‑plan agreement was made before commencement day, the Commissioner may, on application or on the Commissioner’s own initiative, reassess the duty payable on the agreement in accordance with Chapter 6A. (5) Despite section 266O, an application for reassessment referred to in subclause (4) may be made in the approved form on or before the later of the following — (a) the last day of the period that applies under section 266O(1); (6) Subclauses (4) and (5) apply despite the Taxation Administration Act section 17. (7) Nothing in this clause affects the application of Chapter 6A to an agreement for the purchase of a lot in a single‑tiered scheme. [Clause 77 inserted: No. 29 of 2023 s. 9; amended: No. 5 of 2025 s. 14(1).] Division 13 — Provisions for *Duties Amendment (First Home Owner Concessions) Act 2024* [Heading inserted: No. 27 of 2024 s. 6.] 78. Terms used amended concession provisions means section 142 and Schedule 2 Division 2, as amended by the *Duties Amendment (First Home Owner Concessions) Act 2024* sections 4 and 5; commencement day means the day on which the *Duties Amendment (First Home Owner Concessions) Act 2024* section 3 comes into operation; pre‑9 May 2024 agreement has the meaning given in clause 79(2); relevant first home owner concessional transaction has the meaning given in clause 79; substituted transferee has the meaning given in section 141(3). [Clause 78 inserted: No. 27 of 2024 s. 6; amended: No. 5 of 2025 s. 14(2).] 79. Relevant first home owner concessional transaction (1) A relevant first home owner concessional transaction is a transaction that — (a) is a first home owner concessional transaction as defined in section 142(1), as amended by the *Duties Amendment (First Home Owner Concessions) Act 2024* section 4; and (b) occurs on or after 9 May 2024. (2) An agreement (a pre‑9 May 2024 agreement) for the transfer of dutiable property entered into before 9 May 2024 is not a relevant first home owner concessional transaction even if the subsequent transfer of the property occurs on or after 9 May 2024. [Clause 79 inserted: No. 27 of 2024 s. 6.] 80. Application of amended concession provisions (1) The amended concession provisions apply in relation to the imposition of duty on a relevant first home owner concessional transaction, even if the transaction occurred before commencement day. (2) Despite subclause (1), the amended concession provisions do not apply in relation to the imposition of duty on a relevant first home owner concessional transaction that is a further concessional transaction if the first concessional transaction to which it relates is — (a) a pre‑9 May 2024 agreement; or (b) a transfer of dutiable property that is — (i) in conformity with a pre‑9 May 2024 agreement; or (ii) a transfer of dutiable property the subject of a pre‑9 May 2024 agreement to a substituted transferee in relation to the agreement. (3) If subclause (2) applies, duty is chargeable on the further concessional transaction at the same rate and using the same thresholds that applied to the pre‑9 May 2024 agreement referred to in whichever of subclause (2)(a) or (b)(i) or (ii) is applicable. (4) If an assessment of duty payable on a relevant first home owner concessional transaction to which the amended concession provisions apply was made before commencement day, the Commissioner may, on application or on the Commissioner’s own initiative, reassess the duty payable on the transaction in accordance with the amended concession provisions. [Clause 80 inserted: No. 27 of 2024 s. 6.] Division 14 — Provisions for *Duties Amendment Act 2025* [Heading inserted: No. 5 of 2025 s. 14(3).] 81. Terms used amended Chapter 6A means Chapter 6A as amended by the *Duties Amendment Act 2025* sections 7 to 12 and 15; amended first home owner concession provisions means section 3, Chapter 2 Part 6 Division 3 and Schedule 2 Division 2, as amended by the *Duties Amendment Act 2025* sections 4 to 6 and 13; commencement day means the day on which the *Duties Amendment Act 2025* section 3 comes into operation; pre‑21 March 2025 agreement has the meaning given in clause 82(2); relevant first home owner concessional transaction has the meaning given in clause 82; substituted transferee has the meaning given in section 141(3). [Clause 81 inserted: No. 5 of 2025 s. 14(3).] 82. Relevant first home owner concessional transaction (1) A relevant first home owner concessional transaction is a transaction that — (a) is a first home owner concessional transaction under the amended first home owner concession provisions; and (b) occurs on or after 21 March 2025. (2) An agreement (a pre‑21 March 2025 agreement) for the transfer of dutiable property entered into before 21 March 2025 is not a relevant first home owner concessional transaction even if the subsequent transfer of the property occurs on or after 21 March 2025. [Clause 82 inserted: No. 5 of 2025 s. 14(3).] 83. Application of amended first home owner concession provisions (1) The amended first home owner concession provisions apply in relation to the imposition of duty on a relevant first home owner concessional transaction even if the transaction occurred before commencement day. (2) Despite subclause (1), the amended first home owner concession provisions do not apply in relation to the imposition of duty on a relevant first home owner concessional transaction that is a further concessional transaction if the first concessional transaction to which it relates is — (a) a pre‑21 March 2025 agreement; or (b) a transfer of dutiable property that is — (i) in conformity with a pre‑21 March 2025 agreement; or (ii) a transfer of dutiable property the subject of a pre‑21 March 2025 agreement to a substituted transferee in relation to the agreement. (3) If subclause (2) applies, duty is chargeable on the further concessional transaction at the same rate and using the same thresholds that applied to the pre‑21 March 2025 agreement referred to in whichever of subclause (2)(a) or (b)(i) or (ii) is applicable. (4) If an assessment of duty payable on a relevant first home owner concessional transaction to which the amended first home owner concession provisions apply was made before commencement day, the Commissioner may, on application or on the Commissioner’s own initiative, reassess the duty payable on the transaction in accordance with the amended first home owner concession provisions. (5) Despite section 144(2), an application for reassessment referred to in subclause (4) may be made in the approved form on or before the later of the following — (a) the last day of the period that applies under section 144(2); (6) Subclauses (4) and (5) apply despite the Taxation Administration Act section 17. [Clause 83 inserted: No. 5 of 2025 s. 14(3).] 84. Provisions relating to amendments to Chapter 6A (1) If a term used in this clause is given a meaning in section 266E, it has the same meaning in this clause. (2) Amended Chapter 6A applies in relation to the imposition of duty on a concessional off‑the‑plan agreement entered into on or after 21 March 2025 (including a concessional off‑the‑plan agreement entered into in the period beginning on 21 March 2025 and ending immediately before commencement day). Note for this subclause: An agreement entered into before 21 March 2025 that relates to a single‑tiered scheme is not a concessional pre‑construction agreement under section 266F or a concessional under construction agreement under section 266FA. (3) If an assessment of duty payable on a concessional off‑the‑plan agreement entered into on or after 21 March 2025 was made before commencement day, the Commissioner may, on application or on the Commissioner’s own initiative, reassess the duty payable on the agreement in accordance with amended Chapter 6A. (4) Despite section 266O, an application for reassessment referred to in subclause (3) may be made in the approved form on or before the later of the following — (a) the last day of the period that applies under section 266O(1); (5) Subclauses (3) and (4) apply despite the Taxation Administration Act section 17. [Clause 84 inserted: No. 5 of 2025 s. 14(3).] ![dline]() Notes This is a compilation of the *Duties Act 2008* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table. For provisions that have not yet come into operation see the uncommenced provisions table. Compilation table | **Short title** | **Number and year** | **Assent** | **Commencement** | | *Duties Act 2008* 4 | 11 of 2008 | 14 Apr 2008 | s. 1 and 2: 14 Apr 2008 (see s. 2(a)); Act other than s. 1 and 2 and Sch. 3 Div. 2: 1 Jul 2008 (see s. 2(b)) | | *Duties Legislation Amendment Act 2008* Pt. 2 Div. 2 Subdiv. 1 and 2 5 | 12 of 2008 (as amended by No. 30 of 2008 s. 3) | 14 Apr 2008 | 1 Jul 2008 (see s. 2(b) and (d)) | | *Revenue Laws Amendment Act 2008* s. 4 and Pt. 7 | 30 of 2008 | 27 Jun 2008 | s. 4: 27 Jun 2008 (see s. 2(2)(a)); Pt. 7: 1 Jul 2008 (see s. 2(1)(c)(i)) | | *Revenue Laws Amendment Act (No. 2) 2008* s. 32 | 31 of 2008 | 27 Jun 2008 | 28 Jun 2008 (see s. 2(b)) | | *Revenue Laws Amendment Act 2010* Pt. 2 and Pt. 3 Div. 2 5 | 9 of 2010 | 10 Jun 2010 | s. 5 and 6: 10 Mar 2010 (see s. 2(d)); s. 3: 10 Jun 2010 (see s. 2(a)); Pt. 3 Div. 2: 10 Jun 2010 (see s. 2(b)(i)); s. 4: 11 Jun 2010 (see s. 2(c)) | | *Revenue Laws Amendment and Repeal Act 2010* Pt. 2 | 17 of 2010 | 25 Jun 2010 | s. 12: 1 Jul 2008 (see s. 2(c)); s. 3, 13 and 16: 25 Jun 2010 (see s. 2(a)); s. 4‑11, 14 and 15: 1 Mar 2011 (see s. 2(d) and *Gazette* 15 Feb 2011 p. 535) | | *Duties Amendment Act 2011* | 27 of 2011 | 11 Jul 2011 | s. 1 and 2: 11 Jul 2011 (see s. 2(a)); Act other than s. 1 and 2: 1 Jul 2011 (see s. 2(b)(ii)) | | **Reprint 1: The *Duties Act 2008* as at 12 Jul 2011** (includes amendments listed above) | | | | | *Duties Amendment Act (No. 2) 2011* | 33 of 2011 | 12 Sep 2011 | Pt. 2: 24 Dec 2010 (see s. 2(b)); Pt. 1: 12 Sep 2011 (see s. 2(a)); Pt. 3: 13 Sep 2011 (see s. 2(c)) | | *Inheritance (Family and Dependants Provision) Amendment Act 2011* s. 15 | 48 of 2011 | 25 Oct 2011 | 16 Jan 2013 (see s. 2(b) and *Gazette* 15 Jan 2013 p. 79) | | *Road Traffic Legislation Amendment Act 2012* Pt. 4 Div. 18 | 8 of 2012 | 21 May 2012 | 27 Apr 2015 (see s. 2(d) and *Gazette* 17 Apr 2015 p. 1371) | | *Revenue Laws Amendment Act 2012* Pt. 2 | 29 of 2012 | 3 Sep 2012 | Heading to Pt. 2, Pt. 2 Div. 1 and 2: 1 Dec 2011 (see s. 2(b)); Pt. 2 Div. 3: 4 Sep 2012 (see s. 2(e)) | | *Revenue Laws Amendment Act (No. 2) 2012* Pt. 2 | 32 of 2012 | 8 Oct 2012 | Pt. 2 (other than s. 5‑7, 12, 15, 18, 22 and 25: 1 Jul 2008 (see s. 2(b)); s. 5‑7, 12, 15, 18, 22 and 25: 9 Oct 2012 (see s. 2(e)) | | *Duties Legislation Amendment Act 2013* Pt. 2 Div. 2 6 | 5 of 2013 | 29 Jun 2013 | 29 Jun 2013 (see s. 2(1)(b)) | | **Reprint 2: The *Duties Act 2008* as at 9 Aug 2013** (includes amendments listed above except those in the *Road Traffic Legislation Amendment Act 2012*) | | | | | *Revenue Laws Amendment Act 2013* Pt. 2 Div. 1 | 10 of 2013 | 24 Sep 2013 | 25 Sep 2013 (see s. 2(b)) | | *Electronic Conveyancing Act 2014* Pt. 6 | 2 of 2014 | 24 Mar 2014 | 3 Jun 2014 (see s. 2(c) and *Gazette* 30 May 2014 p. 1679) | | *Revenue Laws Amendment Act 2014* Pt. 2 | 15 of 2014 | 2 Jul 2014 | 3 Jul 2014 (see s. 2(c)(i)) | | *Taxation Legislation Amendment Act 2015* Pt. 2 Div. 2 and Pt. 4 | 1 of 2015 | 25 Feb 2015 | 26 Feb 2015 (see s. 2(d)) | | *Taxation Legislation Amendment Act (No. 2) 2015* Pt. 2 | 8 of 2015 | 9 Mar 2015 | 10 Mar 2015 (see s. 2(b)) | | *Taxation Legislation Amendment Act (No. 3) 2015* Pt. 2 | 15 of 2015 | 26 May 2015 | 27 May 2015 (see s. 2(c)) | | *Revenue Laws Amendment Act 2015* Pt. 2 Div. 2 | 27 of 2015 | 2 Oct 2015 | 3 Oct 2015 (see s. 2(b)) | | **Reprint 3: The *Duties Act 2008* as at 13 Nov 2015** (includes amendments listed above) | | | | | *Local Government Legislation Amendment Act 2016* Pt. 3 Div. 12 | 26 of 2016 | 21 Sep 2016 | 21 Jan 2017 (see s. 2(b) and *Gazette* 20 Jan 2017 p. 648) | | *Duties Amendment (Additional Duty for Foreign Persons) Act 2018* | 24 of 2018 | 17 Oct 2018 | s. 1 and 2: 17 Oct 2018 (see s. 2(a)); Act other than s. 1 and 2: 1 Jan 2019 (see s. 2(b)) | | *Revenue Law Amendment Act 2019* Pt. 2 | 12 of 2019 | 12 Jun 2019 | 13 Jun 2019 (see s. 2(b)(i)) | | *Strata Titles Amendment Act 2018* Pt. 3 Div. 5 | 30 of 2018 | 19 Nov 2018 | 1 May 2020 (see s. 2(b) and SL 2020/39 cl. 2) | | *Community Titles Act 2018* Pt. 14 Div. 6 | 32 of 2018 | 19 Nov 2018 | 30 Jun 2021 (see s. 2(b) and SL 2021/69 cl. 2) | | *Duties Amendment Act 2022* | 16 of 2022 | 27 May 2022 | Pt. 4: deemed to have come into operation on 13 Jun 2019 (see s. 2(c)); Pt. 1: 27 May 2022 (see s. 2(a)); Act other than Pt. 1, 3 and 4: 28 May 2022 (see s. 2(d)); Pt. 3: 1 Jul 2022 (see s. 2(b)) | | *Family Court Amendment Act 2022* Pt. 4 | 28 of 2022 | 31 Aug 2022 | Pt. 4 (other than Div. 3): 1 Sep 2022 (see s. 2(b)); Pt. 4 Div. 3: 28 Sep 2022 (see s. 2(c) and SL 2022/159 cl. 2) | | *Duties Amendment (Farm-in Agreements) Act 2022* | 37 of 2022 | 1 Nov 2022 | s. 1 and 2: 1 Nov 2022 (see 2(a)); Act other than s. 1 and 2: 2 Nov 2022 (see s. 2(b)) | | *Land and Public Works Legislation Amendment Act 2023* Pt. 4 Div. 3 | 4 of 2023 | 24 Mar 2023 | 10 Aug 2023 (see s. 2(b) and SL 2023/132 cl. 2) | | *Duties Amendment (Off‑the‑Plan Concession and Foreign Persons Exemptions) Act 2023* | 29 of 2023 | 28 Nov 2023 | s. 1 and 2: 28 Nov 2023 (see 2(a)); Act other than s. 1 and 2: 29 Nov 2023 (see s. 2(b)) | | *Workers Compensation and Injury Management Act 2023* s. 709 | 21 of 2023 | 24 Oct 2023 | 1 Jul 2024 (see s. 2(d) and SL 2024/34 cl. 2) | | *Duties Amendment (First Home Owner Concessions) Act 2024* | 27 of 2024 | 30 Aug 2024 | s. 1 and 2: 30 Aug 2024 (see s. 2(a)); Act other than s. 1 and 2: 31 Aug 2024 (see s. 2(b)) | | *Duties Amendment Act 2025* | 5 of 2025 | 19 Jun 2025 | s. 1 and 2: 19 Jun 2025 (see s. 2(a)); Act other than s. 1 and 2: 20 Jun 2025 (see s. 2(b)) | | *Help to Buy (Commonwealth Powers) Act 2025* Pt. 4 Div. 1 | 22 of 2025 | 19 Dec 2025 | 19 Dec 2025 (see s. 2) | Uncommenced provisions table To view the text of the uncommenced provisions see *Acts as passed* on the WA Legislation website. | **Short title** | **Number and year** | **Assent** | **Commencement** | | *Aquatic Resources Management Act 2016* s. 377 | 53 of 2016 | 29 Nov 2016 | To be proclaimed (see s. 2(b)) | | *Retirement Villages Amendment Act 2024* Pt. 3 | 42 of 2024 | 13 Nov 2024 | To be proclaimed (see s. 2(c)) | Other notes 1M Under the *Commonwealth Places (Mirror Taxes Administration) Act 1999* s. 7, modifications to State taxing laws may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* Pt. 2 Div. 1. If a modification is to: - replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number; - amend a numbered provision, the amended provision is identified by the superscript 1M appearing after the provision number. 1MC Under the *Commonwealth Places (Mirror Taxes) Act 1998* (Commonwealth) s. 8, modifications to State taxing laws, in their application as Commonwealth laws in Commonwealth places in Western Australia, may be prescribed. Modifications are prescribed in the *Commonwealth Places (Mirror Taxes) (Modifications of Applied Laws (WA)) Notice 2007* (Commonwealth) Pt. 2 Div. 1. If a modification is to: - replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number; - amend a numbered provision, the amended provision is identified by the superscript 1MC appearing after the provision number.