Western Australian Current Acts Western Australian Current Acts If a foreign
landholder duty declaration is not lodged in accordance with section 205ZS(2),
the following persons commit an offence —
(a) in
every case, the foreign acquirer, other than a person whose interest in the
residential landholder is, for the purposes of calculating the duty, an
excluded interest under section 189;
(b) if
the residential concerned is a corporation, the corporation;
(c) if
the residential concerned is a unit trust scheme, the trustee of the scheme;
(d) a
foreign person that is a related person in respect of a foreign acquirer (as
defined in paragraph (a) of the definition of foreign acquirer in
section 205ZD(1)) and has an interest in the residential landholder
immediately after the foreign landholder acquisition, other than a person
whose interest in the landholder is, for the purpose of calculating the
foreign landholder duty, an excluded interest under section 189.
Penalty: a fine of $5 000.
[Section 205ZT inserted: No. 24 of 2018 s. 8;
amended: No. 12 of 2019 s. 116.]