Western Australian Numbered Acts Western Australian Numbered Acts (1) In this
section —
“relevant entity” , in relation a
transfer of, or an agreement for the transfer of, dutiable property,
means —
(a) a
superannuation fund; or
(b) an
entity that, in the opinion of its trustee, will be a superannuation fund
before the end of the period of 12 months after the day on which the
property is transferred.
(2) Nominal duty is
chargeable on a transfer of, or an agreement for the transfer of, dutiable
property from —
(a) a
trustee of a relevant entity to a custodian of the trustee of the relevant
entity; or
(b) a
custodian of a trustee of a relevant entity to a trustee of the relevant
entity; or
(c) a
custodian of a trustee of a relevant entity to another custodian of the
trustee of the relevant entity,
if there is no change
in the beneficial ownership of the property.
(3) An application for
assessment or reassessment under this section —
(a) must
be made in the approved form; and
(b) if
the relevant entity is not a superannuation fund when liability to duty
arises — is to be accompanied by a statutory declaration from a
trustee (or a director of a trustee that is a corporation) of the relevant
entity stating that, in the opinion of the trustee (or director), the relevant
entity will be a superannuation fund before the end of the period of
12 months after the day on which the property is transferred.