Western Australian Numbered Acts Western Australian Numbered Acts (1) Nominal duty is
chargeable on —
(a) a
declaration of trust made by an apparent purchaser in respect of identified
dutiable property —
(i)
vested in the apparent purchaser upon trust for the real
purchaser that provided the money for the purchase of the dutiable property;
or
(ii)
to be vested in the apparent purchaser upon trust for the
real purchaser if the Commissioner is satisfied that when liability for duty
arose in respect of the transfer, or agreement for the transfer of, the
dutiable property, the money for the purchase of the dutiable property was or
was to be provided by the real purchaser;
or
(b) a
transfer of dutiable property from an apparent purchaser to the real purchaser
if —
(i)
the dutiable property is property, or part of property,
vested in the apparent purchaser upon trust for the real purchaser; and
(ii)
the Commissioner is satisfied that, when liability for
duty on the transaction arose, the money for the purchase of the dutiable
property and for any improvements made to the dutiable property after the
purchase has been or will be provided by the real purchaser.
(2) For the purposes
of subsection (1), money provided by a person other than the real
purchaser is taken to have been provided by the real purchaser if the
Commissioner is satisfied that the money was provided as a loan and has been
or will be repaid by the real purchaser.
(3) This section
applies whether or not there has been a change in the legal description of the
dutiable property between the purchase of the property by the apparent
purchaser and the transfer to the real purchaser.
Note: For example, a
change in the legal description of dutiable property in the issuing of a new
certificate of title following a subdivision of land.