Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 167

167 .         Exemption if nominal duty would be chargeable on transfer

                An acquisition is exempt if it would have resulted in nominal duty being chargeable if the acquisition had instead been a transfer to the person concerned of land —

            (a)         of the landholder; or

            (b)         of a linked entity in respect of the landholder.