Western Australian Current Acts

DUTIES ACT 2008 - SECT 124

124 .         Some transfers etc. of dutiable property to superannuation fund without consideration

        (1)         Nominal duty is chargeable on a transfer of, or an agreement for the transfer of, dutiable property by a person to the trustee of a superannuation fund that is an employer-sponsored fund within the meaning given by the Commonwealth Act section 16(3) where —

            (a)         there is, or will be, no consideration for the transfer; and

            (b)         the transfer is not a transaction to which section 126 applies.

        (2)         An application for assessment or reassessment under this section must be made in the approved form.