(1) Subject to
subsection (2), a transaction is not a dutiable transaction if the only
dutiable property the subject of the transaction is a chattel in Western
Australia.
(2) A transaction
referred to in subsection (1) is a dutiable transaction if, under
section 37, it is aggregated with a transaction that is a
dutiable transaction and the transactions are treated as a single dutiable
transaction.