Western Australian Current Acts Western Australian Current Acts (1) Duty is not
chargeable on a dutiable transaction that has been entered into or occurred
for charitable or similar public purposes.
(2) However,
subsection (1) does not apply if the person liable to pay duty on the dutiable
transaction is a relevant body, or is related to a relevant body as referred
to in subsection (3), unless a beneficial body determination is in force for
the purposes of this Act in respect of the relevant body.
(3) A person liable to
pay duty on a dutiable transaction is related to a relevant body if —
(a) the
person holds the dutiable property the subject of the transaction as trustee
of a trust; and
(b) the
relevant body is a beneficiary under the trust, whether the relevant body has
a vested share or is contingently entitled or is a potential beneficiary under
a discretionary trust, unless —
(i)
the trust is a discretionary trust; and
(ii)
the Commissioner decides in a particular case that it
would be inequitable for the person to be treated as related to the relevant
body.
[Section 95 amended: No. 8 of 2015 s. 5.]