Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 118

118 .         Transfer to and from a trustee

        (1)         In this section —

        “trustee” includes a trustee appointed in substitution for a trustee or a trustee appointed in addition to a trustee or trustees.

        (2)         Nominal duty is chargeable on a transfer of dutiable property that is —

            (a)         made by a transferor to a trustee to be held solely as trustee for the transferor without any change in the beneficial ownership of the dutiable property; or

            (b)         made by way of re-transfer to the transferor, if no other person has had a beneficial interest in the property between the transfer to the trustee and the re-transfer.

        (3)         This section applies whether or not there has been a change in the legal description of the dutiable property.

        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.