Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 66

66 .         When a corporate trustee holds an indirect interest in dutiable property

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

        (2)         Section 156 applies where it is necessary to determine whether an entity is linked to a corporate trustee for the purposes of subsection (1).

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

Subdivision 2 — Disposition of shares in a corporate trustee