Western Australian Current Acts Western Australian Current Acts Duty is not chargeable
on a transfer of, or an agreement for the transfer of, dutiable property where
—
(a) the
person from whom, and the person to whom, the dutiable property is
transferred, or agreed to be transferred, are married to each other or are de
facto partners of 2 years; and
(b) the
dutiable property is a lot on which a residence is erected which, when
liability for duty on the transaction arises, was used solely or dominantly as
the ordinary place of residence of the persons referred to in paragraph (a);
and
(c) the
lot on which the residence is erected is used solely or dominantly for
residential purposes associated with that residence; and
(d) the
person from whom the dutiable property is transferred, or agreed to be
transferred, is the sole owner of the property; and
(e) the
result of the transaction is or will be that the dutiable property is owned
solely by the persons referred to in paragraph (a) as joint tenants or tenants
in common in equal shares.