Western Australian Current Acts Western Australian Current Acts (1) For the purposes
of section 42(2)(a), the following persons are related to a purchaser who is
an individual —
(a) the
purchaser’s spouse or de facto partner;
(b) a
parent or remoter lineal ancestor of —
(i)
the purchaser; or
(ii)
the purchaser’s spouse or de facto partner;
(c) a
child or remoter lineal descendant of the purchaser;
(ca) a
spouse or de facto partner of a child, or remoter lineal descendant, of the
purchaser;
(cb) a
spouse or de facto partner of a parent, or remoter lineal ancestor, of the
purchaser;
(d) a
sibling of —
(i)
the purchaser; or
(ii)
the purchaser’s spouse or de facto partner;
(e) a
spouse or de facto partner of a sibling mentioned in paragraph (d);
(f) a
corporation if —
(i)
the purchaser is the sole shareholder of the corporation;
or
(ii)
the purchaser is a shareholder of the corporation and is
related (within the meaning of this section) to each of the other
shareholders;
(g) a
trustee of a unit trust scheme in the trustee’s capacity as trustee of
the unit trust scheme if —
(i)
the purchaser is the sole unit holder in the unit trust;
or
(ii)
the purchaser is a unit holder in the unit trust and is
related (within the meaning of this section) to each of the other unit
holders.
(2) For the purposes
of section 42(2)(a), a person is related to a purchaser that is a corporation
if —
(a) the
person is the sole shareholder of the corporation; or
(b) the
person is a shareholder of the purchaser and, if the person were a purchaser,
would be related (within the meaning of this section) to each of the other
shareholders.
(3) For the purposes
of section 42(2)(a), a person is related to a purchaser that is the trustee of
a unit trust scheme if —
(a) the
person is the sole unit holder in the unit trust scheme; or
(b) the
person is a unit holder in the unit trust scheme and, if the person were a
purchaser, would be related (within the meaning of this section) to each of
the other unit holders.
(4) However, persons
referred to in subsection (1), (2) or (3) are not related for the purpose of
section 42(2)(a) if the dutiable property the subject of the transaction is to
be held by a person on behalf of another person (the beneficiary ) —
(a) as
the trustee of a discretionary trust; or
(b) as a
trustee of a unit trust scheme, other than as referred to in subsection
(1)(g); or
(c) as a
trustee other than a trustee referred to in paragraph (a) or (b), unless
—
(i)
the purchaser and the transferee are related as referred
to in subsection (1)(a), (b), (c), (ca), (cb), (d) or (e); and
(ii)
the purchaser and the beneficiary are related as referred
to in subsection (1)(a), (b), (c), (ca), (cb), (d) or (e).
[Section 43 amended: No. 32 of 2012 s. 7; No. 12
of 2019 s. 19.]
[Heading inserted: No. 10 of 2013 s. 5.]