Western Australian Numbered Acts Western Australian Numbered Acts (1) To calculate the
amount of duty payable in respect of a relevant acquisition an amount is first
calculated by applying the appropriate rate of duty under section 184(1)
to the value of the interest of the acquirer in the landholder immediately
after the relevant acquisition and then, if applicable, a deduction is made
under section 189 or 191.
(2) The resulting
amount is the duty payable in respect of the relevant acquisition.
(3) The value of the
interest referred to in subsection (1) is the same percentage of the
value of the landholder as the percentage of the interest of the acquirer in
the landholder after the relevant acquisition.