Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 168

168 .         Exemption if transfer duty would not be chargeable

        (1)         An acquisition is exempt if it would not have resulted in transfer duty being chargeable, other than under Chapter 6, 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.

        (2)         This section does not apply to an acquisition to which section 171 applies.