Western Australian Numbered Acts Western Australian Numbered Acts (1) For the purposes
of calculating duty in respect of a relevant acquisition the value of a
landholder is taken to be the sum of —
(a) the
unencumbered value of the land and chattels in Western Australia to which the
landholder is entitled; and
(b) the
same percentage of the unencumbered value of the land and chattels in Western
Australia to which any linked entity in respect of the landholder is entitled
as the percentage of the landholder’s interest in the linked entity
taken into account under section 157.
(2) Except where
section 187 applies, the entitlements referred to in subsection (1)
are to be those that exist immediately after the relevant acquisition.