Western Australian Consolidated Acts

DUTIES ACT 2008 - SECT 3

3 .         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;

            (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;

        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

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

        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;

        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;

        land includes —

            (a)         any estate or interest in land other than a carbon right or a carbon covenant registered under the Carbon Rights Act 2003 ; and

            (b)         a mining tenement; and

            (ca)         an estate or interest in a mining tenement; and

            (cb)         anything that —

                  (i)         under the authority (whether direct or indirect) of a mining tenement, is fixed to land that is the subject of that mining tenement; and

                  (ii)         would be part of that land as a fixture if the mining tenement were a freehold estate in the land;

                and

            (c)         a licence under the Petroleum Pipelines Act 1969 ; and

            (da)         a pipeline, as defined in the Petroleum Pipelines Act 1969 section 4(1), constructed on land under the authority of a licence under that Act; and

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

            (b)         a regional local government 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  ² ;

            (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;

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

        primary production means any of the following —

            (a)         the growing or rearing of plants (including trees, fungi or any crop) for the purpose of selling them, parts of them or their produce;

            (b)         the breeding, rearing or maintenance of living creatures for any of the following purposes —

                  (i)         selling them (or their progeny) for food;

                  (ii)         the production or collection of their skins, shells or bodily produce;

                  (iii)         selling parts of them or their skins, shells or bodily produce;

            (c)         the breeding or rearing of horses for the purpose of selling them or their progeny;

        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;

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

        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;

        vehicle licence duty means duty under Chapter 5;

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

        Note:         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 by No. 17 of 2010 s. 11; No. 33 of 2011 s. 4.]