Western Australian Numbered Acts

DUTIES AMENDMENT (ADDITIONAL DUTY FOR FOREIGN PERSONS) ACT 2018 (NO. 24 OF 2018)

TABLE OF PROVISIONS

           Long Title
           Preamble

   1.      Short title  
   2.      Commencement  
   3.      Act amended  
   4.      Section 3 amended  
   5.      Section 147A amended  
   6.      Section 147C amended  
   7.      Section 147D amended  
   8.      Chapter 3A inserted  

CHAPTER 3A -- Additional duty for foreign persons  

   PART 1 -- Preliminary  

   PART 2 -- Foreign transfer duty  

           Division 1 -- Preliminary  

           Division 2 -- Imposition of foreign transfer duty  

           Division 3 -- Foreign dutiable transactions  

           Division 4 -- Collection of foreign transfer duty  

           Division 5 -- Application of Chapter 2 Part 5 to certain transactions  

           Division 6 -- Exemptions and reassessment  

              Subdivision 1 -- Exempt transactions  

              Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision  

              Subdivision 3 -- Reassessment  

   PART 3 -- Foreign landholder duty  

           Division 1 -- Preliminary  

           Division 2 -- Application
           of Chapter 3  

           Division 3 -- Imposition of foreign landholder duty  

           Division 4 -- Residential landholders to which this PART applies  

           Division 5 -- Acquisitions to which this Part applies  

           Division 6 -- Collection of foreign landholder duty  

           Division 7 -- Interim assessment of foreign landholder duty  

           Division 8 -- Exemptions and reassessment  

              Subdivision 1 -- Exempt acquisitions  

              Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision  

              Subdivision 3 -- Reassessment  

           Division 9 -- Lodgment of declaration  

   9.      Section 259 amended  
   10.     Section 260 amended  
   11.     Section 272 amended  
   12.     Section 273 amended  
   13.     Section 275 amended  
   14.     Schedule 2 amended  
   15.     Schedule 3 Division 8 inserted  
           
[Assented to 17 October 2018]