Western Australian Current Acts Western Australian Current Acts (1) Subject to
subsections (2) and (3), a transaction is not a dutiable transaction if the
only dutiable property the subject of the transaction is a chattel in Western
Australia.
(2) A transaction
referred to in subsection (1) is a dutiable transaction if, under section 37,
it is aggregated with a transaction that is a dutiable transaction and the
transactions are treated as a single dutiable transaction.
(3) A transaction
referred to in subsection (1) is a dutiable transaction if —
(a)
there is a relevant acquisition for the purposes of Chapter 3 or an agreement
for the making of such an acquisition; and
(b) the
transaction and the acquisition or agreement together form, evidence, give
effect to or arise from what is, substantially one arrangement.
(4) Without limiting
subsection (3), unless the Commissioner is satisfied to the contrary, a
transaction and an acquisition or agreement together form, evidence, give
effect to or arise from what is, substantially one arrangement if —
(a) the
transaction has taken place, and the acquisition or agreement has been made,
within 12 months; and
(b) in
respect of both the transaction and the acquisition or agreement, the person
liable to pay duty is the same person (whether that person is the only person
liable to pay duty or is liable to pay duty with the same or different
persons).
(5) A reference in
subsection (4) to a person liable to pay duty on the transaction is a
reference to a person that would be liable to pay duty if the transaction were
a dutiable transaction.
[Section 14 amended: No. 12 of 2019 s. 9.]