Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 57

57 .         When a discretionary trust holds an indirect interest in dutiable property

        (1)         A discretionary trust holds an indirect interest in dutiable property if an entity linked to the trustee of the discretionary trust is entitled to dutiable property.

        (2)         Section 156 applies where it is necessary to determine whether an entity is linked to a trustee of a discretionary trust for the purposes of subsection (1) or section 59(a)(ii) or  61(b).

        (3)         In applying section 156, the trustee of the discretionary trust is the main entity, despite section 152(2).

Subdivision 2 — Trust acquisitions and trust surrenders