Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 37

37 .         Aggregation of dutiable transactions

        (1)         Dutiable transactions relating to separate items of dutiable property that together form, evidence, give effect to or arise from what is, substantially one arrangement are to be aggregated and treated as a single dutiable transaction.

        (2)         Without limiting subsection (1), unless the Commissioner is satisfied to the contrary, dutiable transactions relating to separate items of dutiable property together form, evidence, give effect to or arise from what is, substantially one arrangement if —

            (a)         the transactions have taken place within 12 months; and

            (b)         in respect of each of the transactions, the person liable to pay duty is the same person (whether that person is the only person liable to pay duty or is liable to pay duty with the same or different persons).

        (3)         Dutiable transactions relating to separate items of dutiable property are not to be aggregated under this section unless the transactions to be aggregated —

            (a)         are all chargeable at the same rate of duty; or

            (b)         are all chargeable with nominal duty; or

            (c)         are all exempt transactions.

        (4)         If dutiable transactions are aggregated, then they are to be treated as a single dutiable transaction that took place at the time that the last of the aggregated transactions took place.

        (5)         This section does not apply to a dutiable transaction to the extent that it relates to the grant of an option to acquire dutiable property, other than as required under section 34.

        (6)         Duty chargeable on the dutiable transaction aggregated under this section is to be —

            (a)         assessed on the total of the dutiable values for each of the transactions (calculated as if each transaction was a dutiable transaction) at the time when liability for duty on each transaction arose; and

            (b)         apportioned between the transactions as decided by the Commissioner.

        (7)         The amount of duty payable in accordance with this section is to be reduced by the amount of any duty paid on a previous dutiable transaction that is, or previous dutiable transactions that are, aggregated under this section.

        (8)         Transactions aggregated and treated as a single dutiable transaction under this section may include a transaction that would not otherwise be a dutiable transaction, and where such a transaction is included, that transaction is taken to be a dutiable transaction and is liable to duty accordingly.