Update 2030APRIL 2013
DUTIES LEGISLATION WESTERN AUSTRALIA
Grahame Young
Updating author, Barrister, Francis Burt Chambers, WA
Ivana Garner
Editor
Highlights
- Updated Table of cases
- Updated Table of statutes
- Updated Legislation Locator
- Updated Overview and General principles
- Updated New Developments
- Updated Digest of recent cases
- Updated legislation and commentary of the Duties Act 2008
- Updated commentary of the Taxation Administration Act 2008
- New Commissioner's Practice DA 29.0
- Updated Index
New addition – Legislative history
Recent Acts amending the Duties Act have had a variety of commencement dates. For example Revenue Laws Amendment Act 2012 (No. 2) replaced section 189 as from 1 July 2008 when the Duties Act commenced and also then amended the section as from 9 October 2012.
Despite the text of each section in the service showing the Acts by which the section has been amended it can be time consuming to check the dates from which each amendment commenced to operate.
This has prompted an addition to the service to make clear when each amendment commenced. A full description of this addition is at [2.0740].
Bracket creep
Since the graduated scale of stamp duty was introduced in 1982 there has been bracket creep of monumental proportions resulting in a tripling of the average rate of duty on a purchase of a house for double the median price.
A full description of this insidious phenomenon is at [1.0265].
New Commissioner’s practice DA 29.0 - Deceased estates
This important new practice is reproduced at [17.0290] with commentary at [2.0730] and [17.0295]. There is also extensive commentary on section 139 at [3.139.10] – [3.139.65].
Recent cases
The updated digest of recent cases includes:Irwin v CSR (Qld) [2012] QCAT 477 at [2.6847]; Lim v CSR (Vic) [2012] VCAT 1469 at [2.6860]; Floridia Enterprises Pty Ltd v CSR (Vic) [2012] VCAT 1574 at [2.6870]; ISPT Pty Ltd v CACTR [2012] ACAT 70 at [2.6880]; Bristrol Custodians Limited v CCSR (NSW) [2012] NSWADTAP 44 at [2.6890]; Molyneux v CCSR (NSW) [2012] NSWADTAP 53 at [2.6900]; Olivedale Park Pty Ltd v CSR (Vic) [2012] VCAT 1874 at [2.6910]; Landfall Pty Ltd v CCSR (NSW) [2012] NSWADT 270 at [2.6920]; Benzion v CSR (WA) [2013] WASAT 1 at [2.6930]; Sherratt v CSR (Qld) [2013] QCAT 9 at [2.6940]; CTI Joint Venture Company Pty Ltd v CCSR (NSW) [2013] NSWSC 20 at [2.6950]; Hanson v CSR (WA) [2013] WASAT 32 at [2.6960].
Molyneux contains a useful summary of the factors to be taken into account in extending time for an appeal.
Landfall is an important case on the NSW equivalent of DA s 117 relating to “real purchasers”. It holds that a promissory note was not “money” and the grant of a life tenancy was not a purchase. Consequently relief under the section was denied.
Sherratt is a useful illustration of the limited scope of the Queensland equivalent of DA s 138 in respect of “clerical errors”.
CTI Joint Venture Company demonstrates that the novation of an option for consideration may not be a dutiable transaction.
Duties Legislation1