Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 145

145 .         Subsequent liability in certain circumstances

        (1)         Despite section 143, duty is not chargeable on a transaction referred to in section 142 at a concessional rate of duty if a transferee is required to repay an amount under the FHOG Act section 21 or 51, or would be required to repay an amount if a first home owner grant had been paid to the transferee.

        (2)         The previous assessment of a transaction referred to in subsection (1) is taken to be incorrect for the purposes of the Taxation Administration Act section 16(2)(a).