Western Australian Numbered Acts Western Australian Numbered Acts A reference in this
Subdivision to a transferee in respect of a dutiable transaction the subject
of which is farming property is to a person described in Schedule 1
column 4 opposite the description of the transaction, that is —
(a) a
family member of the transferor, if the family member does not intend to hold
the farming property as agent, trustee or otherwise on behalf of any other
person; or
(b) a
trustee of a trust, other than a unit trust scheme or a discretionary trust,
if the beneficial owner of the trust property under the trust is a family
member of the transferor; or
(c) a
trustee of a discretionary trust, if —
(i)
all the persons who have a share or interest in the trust
property, whether vested or contingent, or who may benefit from the
discretionary trust are family members of the transferor; and
(ii)
the transferor does not control the discretionary trust.