Western Australian Numbered Acts Western Australian Numbered Acts If an acquisition
statement is not lodged in accordance with section 200(2), 201(6)
or 202(2), the following persons commit an offence —
(a) in
every case, the acquirer;
(b) if
the landholder concerned is a corporation, the corporation;
(c) if
the landholder concerned is a unit trust scheme, the trustee of the scheme;
(d) any
person taken into account under section 163 or 164 as being related
to the acquirer for the purposes of the acquisition, other than a person whose
interest in the landholder is, for the purpose of calculating the duty, an
excluded interest under section 190(1) or 192.
Penalty: a fine of $20 000.