Western Australian Current Acts Western Australian Current Acts (1) In this section
—
Commissioner has the meaning given in the
Associations Incorporation Act 2015 section 3;
prescribed body corporate has the meaning given in
the Associations Incorporation Act 2015 section 92;
surplus property has the meaning given in the
Associations Incorporation Act 2015 section 3;
surplus receiving body means a body described in
the Associations Incorporation Act 2015 section 24(1).
(2) Duty is not
chargeable on the following transactions —
(a) a
vesting of dutiable property by, or expressly authorised by, statute law (as
referred to in section 11(1)(d)(i)) in an incorporated association (that is an
amalgamation of 2 or more former associations) on the incorporation of the
association under the Associations Incorporation Act 2015 Part 7;
(b) a
transfer of, or an agreement for the transfer of, dutiable property from an
incorporated association to a prescribed body corporate on the transfer of
incorporation by the association under the Associations Incorporation Act
2015 Part 6;
(c) a
transfer of, or an agreement for the transfer of, dutiable property that is
surplus property to a surplus receiving body —
(i)
from an incorporated association on the winding up of the
association under the Associations Incorporation Act 2015 Part 9; or
(ii)
from an incorporated association under a distribution
plan approved under the Associations Incorporation Act 2015 Part 10 Division
1; or
(iii)
where the property is vested in the State under the
Associations Incorporation Act 2015 section 148(1)(a), from the Commissioner,
acting under subsection (1)(b) of that section.
[Section 113A inserted: No. 12 of 2019 s. 43.]