Western Australian Consolidated Acts Western Australian Consolidated Acts (1) In this
section —
exempt body means —
(a) the
State of Western Australia or the Crown in right of Western Australia;
(b) an
agent or instrumentality of the Crown, or a government authority, declared to
be an exempt body by the Minister by notice published in the Gazette ; or
(c) a
local government, except when it acts in its capacity as the trustee of a
superannuation fund.
(2) If an exempt body
is the only party that would be liable to pay the duty that would, but for
this subsection, be chargeable on an instrument, the instrument is exempt from
duty.
(3) If an exempt body
is not the only party liable to pay the duty on an instrument the Commissioner
shall apportion the duty chargeable on the instrument between those parties in
accordance with subsection (4) or (5) (as the case requires).
(4) If the instrument
is chargeable with duty under item 4 of the Second Schedule, the portion
of the duty payable by a party shall bear the same proportion to the whole of
the duty chargeable as the interest in the property acquired by the party
bears to the whole of the interest acquired by the parties liable to pay the
duty on the instrument.
(5) If the instrument
is chargeable with duty under an item of the Second Schedule other than
item 4, the portion of the duty payable by a party shall be as determined
by the Commissioner.
(6) An instrument
referred to in subsection (3) is exempt from that portion of the duty
chargeable on it that would, but for this subsection, be payable by an exempt
body.
[(7) deleted]
(8) An exempt body is
not liable to pay the duty charged on an instrument referred to in
subsection (3).
[Section 119 inserted by No. 20 of 1996
s. 43; amended by No. 57 of 1997 s. 113(5); No. 2 of 2003
s. 138; No. 66 of 2003 s. 86.]