Western Australian Current Acts

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DUTIES ACT 2008 - SECT 40

40 .         Exchanges of dutiable property, duty on

                Duty is chargeable on any dutiable transactions effecting an exchange of dutiable property for any other dutiable property as if the exchange involved —

            (a)         the transfer of the first-mentioned property for consideration equal to the unencumbered value of that property; and

            (b)         the transfer of the second-mentioned property for consideration equal to the unencumbered value of that property.



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