The definition of 'mining tenement' in s 76(1) of the Stamp Act 1921 (WA) extends to contractual rights of mineral exploration or development held under the law of a foreign jurisdiction, including rights under a contract of work with a foreign government, provided those rights are 'similar' (at a level of generality) to a mining tenement or right of occupancy under Western Australian law. The phrase 'held under the law of another jurisdiction' is not limited to statutory rights but encompasses rights held in accordance with the written or unwritten laws of a nation-state. Corporations with subsidiaries holding foreign mining rights may therefore be 'land-holders' for stamp duty purposes under Division 3b.
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3 of the 16 citing cases carry a classified treatment. How each court treated it is available to signed-in members.