Western Australian Current Acts Western Australian Current Acts A reference in this
Subdivision to a transferee in respect of a dutiable transaction the subject
of which is farming property is to a person described in Schedule 1 column 4
opposite the description of the transaction, that is —
(a) a
family member of the transferor; or
(b) a
trustee of a trust, other than a unit trust scheme or a discretionary trust,
if each beneficiary of the trust is a family member of the transferor; or
(c) a
trustee of a discretionary trust, if —
(i)
each beneficiary of the trust is the transferor or a
family member of the transferor; and
(ia) the
transferor is not the only beneficiary of the trust; and
(ii)
the transferor does not control the discretionary trust.
[Section 101 amended: No. 12 of 2019 s. 38.]