Western Australian Current Acts

DUTIES ACT 2008 - SECT 66

66 .         When corporate trustee holds indirect interest in dutiable property

        (1)         A corporate trustee holds an indirect interest in dutiable property if an entity linked to the trustee is entitled to dutiable property.

        (2)         Sections 156 and 156A apply where it is necessary to determine whether an entity is linked to a corporate trustee for the purposes of subsection (1).

        (3)         In applying sections 156 and 156A, the corporate trustee is the main entity, despite section 152(2) and (3).

        [Section 66 amended: No. 12 of 2019 s. 22.]