Western Australian Consolidated Acts

DUTIES ACT 2008 - SECT 14

14 .         Transactions as to chattels, which are dutiable

        (1)         Subject to subsection (2), a transaction is not a dutiable transaction if the only dutiable property the subject of the transaction is a chattel in Western Australia.

        (2)         A transaction referred to in subsection (1) is a dutiable transaction if, under section 37, it is aggregated with a transaction that is a dutiable transaction and the transactions are treated as a single dutiable transaction.