Western Australian Current Acts Western Australian Current Acts (1) Nominal duty is
chargeable on a dutiable transaction (the original transfer ) if —
(a) the
transaction is a transfer, or agreement for the transfer, of land in Western
Australia from a person (the original transferor ) to another person; and
(b) the
Commissioner is satisfied that —
(i)
the transfer is for the sole purpose of facilitating a
subdivision of the land; and
(ii)
after the subdivision there is to be a transfer back to
the original transferor of the land or part of the land.
(2) If nominal duty is
chargeable on an original transfer under subsection (1), nominal duty is also
chargeable on a transfer (the subsequent transfer ) of the land, or part of
the land, back to the original transferor after the subdivision.
(3) If the land the
subject of the subsequent transfer includes land that was not the subject of
the original transfer, then despite subsection (2) nominal duty is chargeable
on the subsequent transfer only to the extent that it relates to land that is
also the subject of the original transfer.
[Section 120A inserted: No. 12 of 2019 s. 46.]