Western Australian Current Acts

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DUTIES ACT 2008 - SECT 205K

205K .         Who is liable to pay duty

        (1)         A person is liable to pay foreign transfer duty on a foreign dutiable transaction if the person is —

            (a)         liable to pay transfer duty on the transaction; and

            (b)         a foreign person.

        (2)         A person is liable to pay foreign transfer duty, regardless of whether the person is a foreign person, if —

            (a)         the person is liable to pay transfer duty on a foreign dutiable transaction referred to in section 205H(1)(h); or

            (b)         the person is, under section 69 as applied by section 205S(1), the person liable to pay foreign transfer duty.

        (3)         A foreign individual or foreign corporation is not liable to pay foreign transfer duty on a foreign dutiable transaction if —

            (a)         the individual or corporation is acting in their capacity as trustee; and

            (b)         the individual or corporation is not a foreign trustee.

        [Section 205K inserted: No. 24 of 2018 s. 8.]



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