Western Australian Current Acts

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DUTIES ACT 2008 - SECT 205R

205R .         Interim assessment of foreign transfer duty

        (1)         The Commissioner may make an assessment (an interim assessment ) of a portion of the foreign transfer duty payable on a foreign dutiable transaction if, under section 44A(1), the Commissioner makes an assessment of a portion of the transfer duty payable on the transaction.

        (2)         For the purposes of making an interim assessment, the foreign transfer duty payable is to be determined as if the portion of the dutiable value of the foreign dutiable transaction were the full dutiable value of the transaction.

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



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