Western Australian Bills

[Index] [Search] [Download] [Related Items] [Help]


This is a Bill, not an Act. For current law, see the Acts databases.


DUTIES AMENDMENT BILL 2022

                    Western Australia


      Duties Amendment Bill 2022

                        Contents

      Part 1 -- Preliminary
1.    Short title                                              2
2.    Commencement                                             2
3.    Act amended                                              2
      Part 2 -- Amendments commencing
           on day after Royal Assent
4.    Section 113 amended                                      3
5.    Section 131 amended                                      3
6.    Section 132 amended                                      4
7.    Section 228 amended                                      4
8.    Section 233 amended                                      4
9.    Section 244B inserted                                    5
      244B.    If agreement for purchase of vehicle is
               terminated or vehicle is returned         5
10.   Section 245 amended                                      7
11.   Section 246 amended                                      7
12.   Section 247 amended                                      9
13.   Section 248 amended                                      9
14.   Section 249 amended                                      9
15.   Section 250 amended                                     10
16.   Section 254 amended                                     10
17.   Section 255 amended                                     10
18.   Schedule 3 Division 10 inserted                         10
      Division 10 -- Provisions relating to Duties
             Amendment Act 2022
      55.       Terms used                               10
      56.       Application of amendments made by
                Duties Amendment Act 2022 Part 2         11




                           67--1                               page i
Duties Amendment Bill 2022



Contents



             57.       Validation of certain reassessments and
                       refunds of vehicle licence duty by CEO
                       before commencement day                       11

             Part 3 -- Amendments commencing
                  on 1 July 2022
      19.    Chapter 2 Part 5 Division 7A inserted                        13
             Division 7A -- Prospecting licences and related
                    dutiable property
             91DA.     Transactions as to prospecting licences or
                       related dutiable property alone not usually
                       dutiable                                      13
      20.    Section 91H amended                                          14
      21.    Chapter 2 Part 6 Division 4A deleted                         15
      22.    Section 147 amended                                          15
      23.    Section 204E amended                                         15
      24.    Schedule 2 amended                                           15
             Division 1 -- General rate
             Division 2 -- Concessional rates
      25.    Schedule 3 clause 11A deleted                                16
      26.    Schedule 3 clauses 58 and 59 inserted                        17
             58.       Application of amendments made by
                       Duties Amendment Act 2022 Part 3              17
             59.       Provisions relating to residential
                       concession                                    17

             Part 4 -- Amendment taken to have
                  commenced on 13 June 2019
      27.    Schedule 3 clause 54 inserted                                19
             54.       Provisions about derivative mining rights     19




page ii
                           Western Australia


                     LEGISLATIVE ASSEMBLY


              Duties Amendment Bill 2022

                               A Bill for


An Act to amend the Duties Act 2008.



The Parliament of Western Australia enacts as follows:




                                                         page 1
     Duties Amendment Bill 2022
     Part 1       Preliminary

     s. 1



1                           Part 1 -- Preliminary
2    1.       Short title
3             This is the Duties Amendment Act 2022.

4    2.       Commencement
5             This Act comes into operation as follows --
6              (a) Part 1 comes into operation on the day on which this Act
7                    receives the Royal Assent (assent day);
8              (b) Part 3 comes into operation on 1 July 2022;
9              (c) Part 4 is deemed to have come into operation on
10                   13 June 2019;
11             (d) the rest of the Act comes into operation on the day after
12                   assent day.

13   3.       Act amended
14            This Act amends the Duties Act 2008.




     page 2
                                                   Duties Amendment Bill 2022
                Amendments commencing on day after Royal Assent        Part 2

                                                                                   s. 4



1    Part 2 -- Amendments commencing on day after Royal
2                         Assent
3    4.         Section 113 amended
4         (1)   In section 113:
5                 (a) delete "Duty" and insert:
6

7               (1)     Duty
8

9                 (b)    delete "section 129(b) or (c)" and insert:
10

11                       section 129
12

13                (c)    delete "section 130(a)." and insert:
14

15                       section 130.
16

17        (2)   At the end of section 113 insert:
18

19              (2)     A dutiable transaction that is duty endorsed to indicate
20                      that duty is not chargeable because of subsection (1) is
21                      taken not to be duty endorsed for the purposes of
22                      section 42.
23


24   5.         Section 131 amended
25        (1)   In section 131(1) delete the passage that begins with "it is -- "
26              and ends with "if -- " and insert:
27

28              it is in accordance with a matrimonial instrument if --
29




                                                                             page 3
     Duties Amendment Bill 2022
     Part 2       Amendments commencing on day after Royal Assent

     s. 6



1         (2)   In section 131(2) delete the passage that begins with "it is -- "
2               and ends with "if -- " and insert:
3

4               it is in accordance with a de facto relationship instrument if --
5

6               Note: The heading to amended section 131 is to read:
7                       Transactions in accordance with matrimonial instrument or
8                       de facto relationship instrument

9    6.         Section 132 amended
10              In section 132(1)(b) delete "the transaction was effected by, or".
11              Note: The heading to amended section 132 is to read:
12                      Reassessment of transaction if s. 131 becomes applicable

13   7.         Section 228 amended
14              In section 228 in the definition of new vehicle paragraph (b):
15                (a) delete "section 246(1) or 247(1)," and insert:
16

17                        section 246(1)(a) or (3)(a) or 247(1)(a),
18

19                (b)     delete "section 246(1)(a)(ii) or 247(1)" and insert:
20

21                        section 246(1)(a)(ii) or (3)(a) or 247(1)(a)
22


23   8.         Section 233 amended
24        (1)   In section 233(1) delete "amount of duty payable on" and insert:
25

26              liability to duty of
27




     page 4
                                                   Duties Amendment Bill 2022
                Amendments commencing on day after Royal Assent        Part 2

                                                                               s. 9



1         (2)   In section 233(3) delete "subsection (1)" and insert:
2

3               subsection (1), or a reassessment made under section 244B(2)
4               by the CEO,
5


6    9.         Section 244B inserted
7               After section 244A insert:
8


9           244B.     If agreement for purchase of vehicle is terminated
10                    or vehicle is returned
11              (1)   Duty is not chargeable on the grant or transfer of a
12                    licence for a vehicle if --
13                      (a) the application for the grant or transfer of the
14                            licence is the result of an agreement for a
15                            person (the purchaser) to purchase the vehicle
16                            from another person (the seller); and
17                      (b) either --
18                               (i) the agreement is rescinded, annulled or
19                                    otherwise terminated before the
20                                    purchaser takes possession of the
21                                    vehicle; or
22                              (ii) after the purchaser takes possession of
23                                    the vehicle, the purchaser returns the
24                                    vehicle for a refund or a replacement
25                                    vehicle and the return is accepted;
26                            and
27                      (c) any money that is refundable on the occurrence
28                            of the relevant event referred to in
29                            paragraph (b) is refunded to the purchaser.




                                                                         page 5
     Duties Amendment Bill 2022
     Part 2       Amendments commencing on day after Royal Assent

     s. 9



1             (2)   The appropriate reassessment officer must, on
2                   application in the approved form, make any
3                   reassessment necessary as a result of the operation of
4                   subsection (1).
5             (3)   In subsection (2) --
6                   appropriate reassessment officer means --
7                     (a) the CEO if --
8                             (i) the seller is a dealer; and
9                            (ii) the application for the grant or transfer
10                                 of the licence to the purchaser is made
11                                 by the seller; and
12                          (iii) the agreement is rescinded, annulled or
13                                 otherwise terminated before the
14                                 purchaser takes possession of the
15                                 vehicle as referred to in
16                                 subsection (1)(b)(i);
17                         or
18                    (b) otherwise -- the Commissioner.
19            (4)   The time limits in the Taxation Administration Act
20                  section 17 apply to a reassessment under
21                  subsection (2), whether made by the CEO or the
22                  Commissioner.
23            (5)   If, as the result of a reassessment made by the CEO
24                  under subsection (2), it appears that an overpayment of
25                  tax has been made, the CEO must refund the tax.
26            (6)   Despite the Taxation Administration Act
27                  section 16(1)(c), the Commissioner is not required to
28                  make a reassessment under that section if tax is
29                  refundable by the CEO under subsection (5).
30            (7)   If duty is not chargeable on the grant or transfer of a
31                  licence for a vehicle under subsection (1), duty is also
32                  not chargeable on a subsequent transfer of the licence

     page 6
                                                    Duties Amendment Bill 2022
                 Amendments commencing on day after Royal Assent        Part 2

                                                                                 s. 10



1                      for the vehicle from the purchaser to the seller if the
2                      application for the subsequent transfer is made as a
3                      result of the occurrence of the relevant event referred to
4                      in subsection (1)(b).
5


6    10.         Section 245 amended
7                In section 245 delete "section 246(1) or (2) or 247(1)" and
8                insert:
9

10               section 246(1)(a), (2)(a) or (3)(a) or 247(1)(a)
11


12   11.         Section 246 amended
13         (1)   In section 246(1)(b)(i) delete "paragraph (a) or" and insert:
14

15               paragraph (a), subsection (3)(a) or
16

17         (2)   After section 246(2) insert:
18

19               (3)   Duty is not chargeable on the grant of a licence for a
20                     vehicle to a dealer if --
21                       (a) the dealer acquired the vehicle solely for the
22                             purpose of using it as a service demonstrator
23                             vehicle; and
24                      (b) at the time of acquisition, the vehicle has not
25                             been used; and
26                       (c) the application for the grant of the licence is
27                             accompanied by, or includes, a declaration in
28                             the approved form to the effect that --
29                               (i) while the dealer holds the licence the
30                                     vehicle will not be used for any purpose
31                                     other than a purpose referred to in

                                                                             page 7
     Duties Amendment Bill 2022
     Part 2       Amendments commencing on day after Royal Assent

     s. 11



1                                     paragraph (a), subsection (1)(a) or
2                                     section 247(1)(a); and
3                              (ii)   the dealer understands the effect of
4                                     sections 248 and 249.
5             (4)   For the purposes of subsection (3)(a), a vehicle is used
6                   as a service demonstrator vehicle if --
7                     (a) a dealer uses the vehicle to loan to customers
8                           while their vehicles are being serviced or
9                           repaired, or otherwise undergoing mechanical
10                          work undertaken, by or on behalf of the dealer;
11                          and
12                    (b) each loan to a customer referred to in
13                          paragraph (a) is made --
14                             (i) without charge or for a nominal charge
15                                  only; and
16                            (ii) for the purpose of demonstrating the
17                                  vehicle to encourage the customer to
18                                  purchase a new vehicle of the same
19                                  make, model and model year from the
20                                  dealer;
21                          and
22                    (c) the vehicle is of a make of vehicles that the
23                          dealer is authorised to supply under an
24                          agreement or arrangement with the
25                          manufacturer or principal distributor; and
26                    (d) the model year of the vehicle is the latest model
27                          year released by the manufacturer in Australia
28                          for that model of vehicle.
29

30            Note: The heading to amended section 246 is to read:
31                  If licence is for vehicle in dealer's trading stock, demonstrator
32                  vehicle or service demonstrator vehicle




     page 8
                                              Duties Amendment Bill 2022
           Amendments commencing on day after Royal Assent        Part 2

                                                                           s. 12



1    12.   Section 247 amended
2          In section 247(1)(b)(i) delete "section 246(1) or (2); and" and
3          insert:
4

5          section 246(1)(a), (2)(a) or (3)(a); and
6


7    13.   Section 248 amended
8          In section 248:
9            (a) delete "under section 246(1) or (2)" and insert:
10

11                 under section 246(1), (2) or (3)
12

13           (b)   delete "in section 246(1) or (2) or 247(1)," and insert:
14

15                 in section 246(1)(a), (2)(a) or (3)(a) or 247(1)(a),
16


17   14.   Section 249 amended
18         In section 249(1):
19           (a) delete "under section 246(1) or (2)" and insert:
20

21                 under section 246(1), (2) or (3)
22

23           (b)   delete "in section 246(1) or (2) or 247(1)" and insert:
24

25                 in section 246(1)(a), (2)(a) or (3)(a) or 247(1)(a)
26

27           (c)   in the Penalty delete "Penalty:" and insert:
28

29                 Penalty for this subsection:
30


                                                                          page 9
     Duties Amendment Bill 2022
     Part 2       Amendments commencing on day after Royal Assent

     s. 15



1    15.           Section 250 amended
2                  In section 250(6)(b) delete "was effected by or".

3    16.           Section 254 amended
4                  In section 254 delete "246(1)(b) or (2)(b)" and insert:
5

6                  246(1)(b), (2)(b) or (3)(c)
7


8    17.           Section 255 amended
9                  In section 255(b) delete "that duty and penalty tax" and insert:
10

11                 the amount of duty and penalty tax paid to the CEO, other than
12                 any amount refunded under section 244B(5),
13


14   18.           Schedule 3 Division 10 inserted
15                 After Schedule 3 Division 9 insert:
16


17                 Division 10 -- Provisions relating to Duties Amendment
18                                       Act 2022
19           55.         Terms used
20                 (1)   In this Division --
21                       commencement day means the day on which the Duties
22                       Amendment Act 2022 Part 2 comes into operation.
23                 (2)   A term used in clause 56(1)(b) or (2) or 57 has the same
24                       meaning as it has in Chapter 5.




     page 10
                                          Duties Amendment Bill 2022
       Amendments commencing on day after Royal Assent        Part 2

                                                                               s. 18



1    56.         Application of amendments made by Duties Amendment
2                Act 2022 Part 2
3          (1)   The amendments made by the Duties Amendment Act 2022
4                Part 2 apply in relation to the imposition of duty on --
5                  (a)   transactions that occur on or after commencement
6                        day; and
7                  (b)   grants or transfers of licences for vehicles that occur
8                        on or after commencement day.
9          (2)   Despite subclause (1), section 244B applies in relation to the
10               imposition of duty on the grant or transfer of a licence for a
11               vehicle that occurs before commencement day if the
12               relevant event referred to in section 244B(1)(b)(i) or (ii),
13               whichever is applicable, occurs on or after commencement
14               day.

15   57.         Validation of certain reassessments and refunds of
16               vehicle licence duty by CEO before commencement day
17         (1)   This clause applies if --
18                 (a)   in the period beginning on 1 July 2008 and ending
19                       immediately before commencement day, the CEO
20                       made a reassessment determining that no duty was
21                       payable on the grant or transfer of a licence for a
22                       vehicle; and
23                 (b)   the application for the grant or transfer was the
24                       result of an agreement to purchase the vehicle from
25                       a dealer and was made by the dealer on behalf of
26                       the purchaser; and
27                 (c)   the agreement was rescinded, annulled or otherwise
28                       terminated before the purchaser took possession of
29                       the vehicle.
30         (2)   The reassessment is, and is taken to have always been,
31               validly made.
32         (3)   If, as a result of the reassessment, the CEO refunded an
33               amount of duty paid on the grant or transfer of the licence
34               for the vehicle, the refund is, and is taken to have always
35               been, validly made.

                                                                          page 11
    Duties Amendment Bill 2022
    Part 2       Amendments commencing on day after Royal Assent

    s. 18



1             (4)   The rights, obligations and liabilities of all persons are taken
2                   to be, and to have always been, the same as if the
3                   reassessment had been validly made.
4             (5)   Anything done, or purportedly done, before commencement
5                   day is as valid and effective, and is taken to have always
6                   been as valid and effective, as it would have been if the
7                   reassessment had been validly made.
8




    page 12
                                              Duties Amendment Bill 2022
                       Amendments commencing on 1 July 2022       Part 3

                                                                            s. 19



1      Part 3 -- Amendments commencing on 1 July 2022
2    19.     Chapter 2 Part 5 Division 7A inserted
3            After Chapter 2 Part 5 Division 7 insert:
4


5            Division 7A -- Prospecting licences and related dutiable
6                                  property

7          91DA. Transactions as to prospecting licences or related
8                dutiable property alone not usually dutiable
9            (1)   Subject to subsections (2) and (3), a transaction is not a
10                 dutiable transaction if the only dutiable property the
11                 subject of the transaction consists of any or all of the
12                 following --
13                   (a) a prospecting licence granted under the Mining
14                         Act 1978 section 40;
15                   (b) an estate or interest in a prospecting licence
16                         granted under the Mining Act 1978 section 40;
17                   (c) a derivative mining right in relation to a
18                         prospecting licence granted under the Mining
19                         Act 1978 section 40;
20                   (d) a right under an application for a prospecting
21                         licence under the Mining Act 1978 section 41;
22                   (e) a part of, or an interest in, a right of a kind
23                         referred to in paragraph (c) or (d).
24           (2)   A transaction referred to in subsection (1) is a dutiable
25                 transaction if, under section 37, it is aggregated with a
26                 transaction that is a dutiable transaction and the
27                 transactions are treated as a single dutiable transaction.




                                                                        page 13
     Duties Amendment Bill 2022
     Part 3       Amendments commencing on 1 July 2022

     s. 20



1              (3)   A transaction referred to in subsection (1) is a dutiable
2                    transaction if --
3                      (a) there is a relevant acquisition for the purposes
4                            of Chapter 3 or an agreement for the making of
5                            such an acquisition; and
6                      (b) the transaction and the acquisition or agreement
7                            together form, evidence, give effect to or arise
8                            from what is, substantially one arrangement.
9              (4)   Without limiting subsection (3), unless the
10                   Commissioner is satisfied to the contrary, a transaction
11                   and an acquisition or agreement together form,
12                   evidence, give effect to or arise from what is,
13                   substantially one arrangement if --
14                     (a) the transaction has taken place, and the
15                          acquisition or agreement has been made, within
16                          12 months; and
17                     (b) in respect of both the transaction and the
18                          acquisition or agreement, the person liable to
19                          pay duty is the same person (whether that
20                          person is the only person liable to pay duty or is
21                          liable to pay duty with the same or different
22                          persons).
23             (5)   A reference in subsection (4) to a person liable to pay
24                   duty on the transaction is a reference to a person that
25                   would be liable to pay duty if the transaction were a
26                   dutiable transaction.
27


28   20.       Section 91H amended
29             In section 91H(1)(d) delete "endorsed." and insert:
30

31             endorsed or is not a dutiable transaction.
32



     page 14
                                                   Duties Amendment Bill 2022
                            Amendments commencing on 1 July 2022       Part 3

                                                                                 s. 21



1    21.         Chapter 2 Part 6 Division 4A deleted
2                Delete Chapter 2 Part 6 Division 4A.

3    22.         Section 147 amended
4                Delete section 147(3).

5    23.         Section 204E amended
6                In section 204E(2) delete "endorsed," and insert:
7

8                endorsed or is not a dutiable transaction,
9


10   24.         Schedule 2 amended
11         (1)   After the heading to Schedule 2 insert:
12

13               [s. 3, 9, 26 and 184]
14

15         (2)   Delete Schedule 2 Divisions 1 and 2 and insert:
16


17                                Division 1 -- General rate
       Dutiable value (rounded down        General rate of duty
       to nearest whole dollar)
       $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




                                                                            page 15
    Duties Amendment Bill 2022
    Part 3       Amendments commencing on 1 July 2022

    s. 25




      Dutiable value (rounded down       General rate of duty
      to nearest whole dollar)
      $725 001 and upwards               $28 453 + $5.15 per $100 or part of
                                         $100 above $725 000

1                        Division 2 -- Concessional rates
      Concessional       Dutiable value (rounded down Concessional rate of
      transaction        to nearest whole dollar)     duty
      s. 143
      First home
      owners
      If the property    $0 -- $430 000                    Nil
      includes a home
                         $430 001 -- $530 000              $19.19 per $100 or
                                                          part of $100 above
                                                          $430 000
      If the property    $0 -- $300 000                    Nil
      does not include
      a home
                         $300 001 -- $400 000              $13.01 per $100 or
                                                          part of $100 above
                                                          $300 000
      s. 147             $0 -- $120 000                    $1.50 per $100 or part
      Residential or                                      of $100
      business
      property
                         $120 001 -- $200 000              $1 800 + $4.04 per
                                                          $100 or part of $100
                                                          above $120 000
2


3   25.       Schedule 3 clause 11A deleted
4             Delete Schedule 3 clause 11A.



    page 16
                                                  Duties Amendment Bill 2022
                           Amendments commencing on 1 July 2022       Part 3

                                                                                    s. 26



1    26.         Schedule 3 clauses 58 and 59 inserted
2                At the end of Schedule 3 Division 10 insert:
3

4          58.         Application of amendments made by Duties Amendment
5                      Act 2022 Part 3
6                (1)   The amendments made by the Duties Amendment Act 2022
7                      Part 3 apply in relation to the imposition of duty on
8                      transactions or acquisitions that occur on or after
9                      1 July 2022.
10               (2)   Without limiting subclause (1) --
11                      (a) section 91DA(2) applies in relation to the
12                            imposition of duty on a transaction referred to in
13                            section 91DA(1) that occurs on or after 1 July 2022,
14                            whether the other transaction referred to in
15                            section 91DA(2) occurs before, on or after that day;
16                            and
17                       (b)   section 91DA(3) applies in relation to the
18                             imposition of duty on a transaction referred to in
19                             section 91DA(1) that occurs on or after 1 July 2022,
20                             whether the acquisition or agreement referred to in
21                             section 91DA(3) occurs before, on or after
22                             1 July 2022.

23         59.         Provisions relating to residential concession
24               (1)   In this clause --
25                     former Chapter 2 Part 6 Division 4A means Chapter 2
26                     Part 6 Division 4A as in force before its repeal by the Duties
27                     Amendment Act 2022 section 21.
28               (2)   Despite the repeal of former Chapter 2 Part 6 Division 4A
29                     by the Duties Amendment Act 2022 section 21 --
30                       (a)   sections 147F and 147G, as in force immediately
31                             before 1 July 2022, continue to apply on and after
32                             1 July 2022 to a dutiable transaction that --
33                                (i)     occurred before 1 July 2022; and


                                                                               page 17
     Duties Amendment Bill 2022
     Part 3       Amendments commencing on 1 July 2022

     s. 26



1                              (ii)   was an eligible transaction for the purposes
2                                     of former Chapter 2 Part 6 Division 4A;
3                            and
4                      (b)   any reassessment made under section 147F, as it
5                            applies under paragraph (a), must be made at the
6                            applicable concessional rate of duty that applied
7                            when the transaction occurred.
8              (3)   If, immediately before 1 July 2022, a transaction that
9                    occurred before that day was both a concessional transaction
10                   for the purposes of section 147 and a concessional
11                   transaction for the purposes of former Chapter 2 Part 6
12                   Division 4A, then on and after that day --
13                     (a)   the taxpayer may elect for the transaction to be
14                           assessed or reassessed under Chapter 2 Part 6
15                           Division 4 or former Chapter 2 Part 6 Division 4A;
16                           and
17                     (b)   the Commissioner may, with the consent or at the
18                           request of the taxpayer, treat an application for
19                           assessment or reassessment under one of those
20                           Divisions as an application for assessment or
21                           reassessment under the other Division.
22             (4)   Subclauses (2) and (3) do not limit the effect of clause 58(1)
23                   or the Interpretation Act 1984 section 37.
24




     page 18
                                                 Duties Amendment Bill 2022
           Amendment taken to have commenced on 13 June 2019         Part 4

                                                                                    s. 27



1      Part 4 -- Amendment taken to have commenced on
2                     13 June 2019
3    27.         Schedule 3 clause 54 inserted
4                At the end of Schedule 3 Division 9 insert:
5

6          54.         Provisions about derivative mining rights
7                (1)   The exemption from duty in section 91F(3) applies despite
8                      the acquisition of the previous right not being duty endorsed
9                      if that acquisition --
10                       (a)   occurred before commencement day; and
11                       (b)   was not a dutiable transaction.
12               (2)   Section 91G(2) or (3) applies for the purpose of determining
13                     the dutiable value of a transfer or agreement referred to in
14                     section 91G(1)(c) despite the acquisition of the previous
15                     right not being duty endorsed as required by
16                     section 91G(1)(b) if that acquisition --
17                       (a)   occurred before commencement day; and
18                       (b)   was not a dutiable transaction.
19               (3)   The exemption from duty in section 91H(1) applies despite
20                     the acquisition of the derivative mining right in relation to
21                     the prospecting licence or exploration licence not being duty
22                     endorsed as required by section 91H(1)(d) (as in force on
23                     commencement day) if that acquisition --
24                       (a)   occurred before commencement day; and
25                       (b)   was not a dutiable transaction.
26               (4)   Section 204E(2) applies for the purpose of determining the
27                     unencumbered value of a mining tenement despite the
28                     acquisition of the derivative mining right not being duty




                                                                               page 19
    Duties Amendment Bill 2022
    Part 4       Amendment taken to have commenced on 13 June 2019

    s. 27



1                endorsed as required by that section (as in force on
2                commencement day) if that acquisition --
3                  (a)   occurred before commencement day; and
4                  (b)   was not a dutiable transaction.
5




 


[Index] [Search] [Download] [Related Items] [Help]