Western Australian Current Acts

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DUTIES ACT 2008 - SECT 204F

204F .         Acquisitions in 2 or more entities forming one arrangement

        (1)         For the purposes of sections 155(4)(b), 156A(1)(a) and 204D(2)(d), unless the Commissioner is satisfied to the contrary, acquisitions of interests in 2 or more entities together form, evidence, give effect to or arise from what is, substantially one arrangement if —

            (a)         the acquisitions have occurred within 12 months; and

            (b)         in respect of each of the acquisitions, the person that acquires the interest is the same person (whether the person is the only person that acquires the interest or acquires the interest with the same or different persons).

        (2)         Subsection (1) does not limit section 155(4)(b), 156A(1)(a) or 204D(2)(d).

        [Section 204F inserted: No. 12 of 2019 s. 100.]



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