DUTIES ACT 2008 - SECT 3

DUTIES ACT 2008 - SECT 3

3 . ^{1M, 1MC}         Terms used

                In this Act, unless the contrary intention appears —

        chattel does not include any of the following —

            (a)         chattels that are stock-in-trade;

            (b)         chattels held for use in manufacture;

            (c)         chattels under manufacture;

            (d)         chattels held or used in connection with the business of primary production;

            (e)         livestock;

            (f)         a vehicle the transfer or grant of a licence for which is chargeable with, or exempt from, vehicle licence duty;

            (g)         a ship or vessel;

            (ga)         a thing that is land to which section 3A(1)(f) applies;

            (h)         any other chattel prescribed for the purpose of this definition;

        consideration means the amount of a monetary consideration or the value of a non-monetary consideration;

        corporate trustee has the meaning given in section 65;

        corporation has the meaning given in the Corporations Act section 57A;

        Corporations Act means the Corporations Act 2001 (Commonwealth);

        court includes a tribunal;

        derivative mining right means an authorisation of a kind described in the Mining Act 1978 section 118A (whether or not the authorisation purports to be made under that section);

        director has the meaning given in the Corporations Act section 9;

        discretionary trust means —

            (a)         a trust under which the vesting of the whole or any part of the capital of the trust property, or the whole or any part of the income from that capital, or both —

                  (i)         is required to be determined by a person either in respect of the identity of the beneficiaries, or the quantum of interest to be taken, or both; or

                  (ii)         will occur in the event that a discretion conferred under the trust is not exercised;

                or

            (b)         a trust that is, by regulation, declared to be a discretionary trust for the purposes of this Act,

        but does not include —

            (c)         a trust that is solely a charitable trust; or

            (ca)         a unit trust scheme; or

            (d)         a trust that is, by regulation, declared not to be a discretionary trust for the purposes of this Act;

        diversification lease has the meaning given in the Land Administration Act 1997 section 92B(1);

        diversification lessee has the meaning given in the Land Administration Act 1997 section 3(1);

        duplicate of a transaction record for a dutiable transaction means an executed instrument that wholly reproduces the transaction record;

        dutiable property has the meaning given in section 15;

        dutiable transaction has the meaning given in section 11;

        duties Act means this Act or the Taxation Administration Act ;

        duty means duty under this Act;

        duty endorsed has the meaning given in section 272;

        entitled means —

            (a)         in relation to a person as the trustee of a unit trust scheme or other trust — entitled for the purposes of the scheme or trust; and

            (b)         otherwise — beneficially entitled;

        exempt body means —

            (a)         the State of Western Australia; or

            (b)         a public authority declared to be an exempt body under section 92; or

            (c)         a local government, except when it acts in its capacity as the trustee of a superannuation fund;

        fixed infrastructure has the meaning given in section 91A;

        fixed infrastructure access right has the meaning given in section 91A;

        fixed infrastructure control right has the meaning given in section 91A;

        fixed infrastructure statutory licence has the meaning given in section 91A;

        foreign dutiable transaction has the meaning given in section 205H;

        foreign landholder duty means duty under Chapter 3A Part 3;

        foreign transfer duty means duty under Chapter 3A Part 2;

        general rate of duty means the rate set out in Schedule 2 Division 1;

        GST has the meaning given in the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) except that it includes notional GST of the kind for which payments may be made under the State Entities (Payments) Act 1999 by a person that is a State entity as defined in that Act;

        industrial association means any of the following —

            (a)         an organisation registered under the Industrial Relations Act 1979 section 53 or 54;

            (b)         an association of employees, or an association of employers, registered as an organisation, or recognised, under the Fair Work (Registered Organisations) Act 2009 (Commonwealth);

            (c)         an association of employees registered or recognised as a trade union (however described) under the law of another State or a Territory;

            (d)         an association of employers registered or recognised as such (however described) under the law of another State or a Territory;

            (e)         an association of employees a principal purpose of which is the protection and promotion of the employees’ interests in matters concerning their employment;

        land has a meaning affected by section 3A;

        landholder duty means duty under Chapter 3;

        lease does not include a strata lease;

        local government means —

            (a)         a local government established under the Local Government Act 1995 ; or

            (b)         a regional local government or regional subsidiary established under the Local Government Act 1995 Part 3 Division 4; or

            (c)         an association constituted under the Local Government Act 1995 section 9.58;

        lodge means lodge with the Commissioner, and if the Commissioner has established procedures for the electronic lodgment and recording of data on dutiable transactions, includes to lodge in accordance with those procedures;

        majority shareholder , in relation to a corporation, means a person that would have a substantial holding in the corporation under the definition of substantial holding in the Corporations Act section 9 if the reference in that definition to 5% were a reference to 50%;

        mining tenement means any of the following —

            (a)         a mining tenement held under the Mining Act 1978 being a mining tenement within the meaning of that Act or the Mining Act 1904 ¹ ;

            (b)         a mining tenement or right of occupancy continued in force by the Mining Act 1978 section 5;

        nominal duty means the amount of duty referred to in Schedule 2 Division 3;

        order includes determination, judgment or decree;

        partnership has the meaning given in the Partnership Act 1895 section 7;

        pastoral lease has the meaning given in the Land Administration Act 1997 section 3(1);

        pastoral lessee has the meaning given in the Land Administration Act 1997 section 3(1);

        political party means a body or organisation, whether incorporated or unincorporated, having as one of its objects or activities the promotion of the election to the Parliament of the Commonwealth, or to a Parliament of a State or Territory, of a candidate or candidates endorsed by it or by a body or organisation of which it forms part;

        prescribed means prescribed by regulation;

        prescribed financial market means a financial market, as defined in the Corporations Act section 767A(1), that is prescribed for this definition;

        primary production has the meaning given in section 101A;

        professional association means a body or organisation, whether incorporated or unincorporated, having as one of its objects or activities the promotion of the interests of its members in any profession;

        promote trade, industry or commerce includes to carry out an undertaking a purpose of which includes the promotion of, or the advocacy for, trade, industry or commerce, whether generally or in respect of any particular kind of trade, industry or commerce;

        public authority means —

            (a)         a trading concern, instrumentality or public utility of the State; or

            (b)         any other person or body, whether corporate or not, who or which, under the authority of a written law, administers or carries on for the benefit of the State, a social service or public utility;

        public float has the meaning given in section 257;

        registered scheme has the meaning given in the Corporations Act section 9;

        related corporation has the meaning related body corporate is given in the Corporations Act section 9;

        relevant body has the meaning given in section 96A;

        relocatable home means a relocatable home as defined in the Residential Parks (Long-stay Tenants) Act 2006 Glossary;

        residential park site means a site (as defined in the Residential Parks (Long-stay Tenants) Act 2006 Glossary) in a residential park (as defined in that Glossary);

        residential property has the meaning given in section 205E;

        security interest means the estate or interest of a mortgagee, chargee or other secured creditor;

        share —

            (a)         in Chapter 2 Part 5 Division 3 — has the meaning given in section 63; and

            (b)         otherwise — means a share or stock of a corporation or an interest in a share or stock of a corporation;

        strata lease has the meaning given in the Strata Titles Act 1985 section 3(1);

        supply , in relation to an amount of GST, has the meaning given in the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth);

        Taxation Administration Act means the Taxation Administration Act 2003 ;

        transaction includes an event;

        transaction record , in relation to a dutiable transaction, means —

            (a)         an instrument that effects, or evidences, the dutiable transaction; or

            (b)         a transfer duty statement for the dutiable transaction; or

            (c)         a copy or memorandum that, under the Taxation Administration Act section 20, is treated as an instrument or statement referred to in paragraph (a) or (b);

        transfer duty means duty under Chapter 2;

        transfer duty statement means a statement referred to in section 22(1);

        vehicle licence duty means duty under Chapter 5;

        wound up has the meaning given in section 7(1).

        Note for this section:

                Other terms are defined or explained in the Chapters in which they are used. At the end of this Act there is an alphabetical list of all terms that are defined anywhere in this Act. See also section 4(2).

        [Section 3 amended: No. 17 of 2010 s. 11; No. 33 of 2011 s. 4; No. 2 of 2014 s. 49; No. 1 of 2015 s. 10; No. 8 of 2015 s. 4; No. 26 of 2016 s. 50; No. 24 of 2018 s. 4; No. 12 of 2019 s. 4; No. 30 of 2018 s. 131; No. 4 of 2023 s. 113.]

        [Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 7 and endnote 1M.]

        [Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 8 and endnote 1MC.]