Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 62

62 .         When a trust acquisition or trust surrender is not a dutiable transaction

        (1)         Duty is not chargeable on a trust acquisition or trust surrender if the trust acquisition or trust surrender is a result of —

            (a)         a person becoming or ceasing to be a member of a class of beneficiaries of the discretionary trust because of the birth or death of the person; or

            (b)         a person becoming or ceasing to be a member of a class of beneficiaries of the discretionary trust because of the marriage or divorce of the person, or the beginning or ending of a de facto relationship of the person.

        (2)         In subsection (1)(b) —

        “de facto relationship” means a de facto relationship that comes within the Family Court Act section 205Z(1)(a), (b) or (c).

Subdivision 1 — Terms used in this Division