Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 73

73 .         When a partnership holds an indirect interest in land in Western Australia

        (1)         A partnership holds an indirect interest in land in Western Australia if an entity linked to the partnership is entitled to land in Western Australia.

        (2)         Section 156 applies where it is necessary to determine whether an entity is linked to a partnership for the purposes of subsection (1) or section 76(a)(ii) or  77(1)(b).

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