Western Australian Numbered Acts

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DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 80

80 .         Transactions involving business licences that are to be taken to be an agreement to transfer a Western Australian business asset

                When a person agrees to relinquish a business licence held by that person, or agrees not to apply for a renewal of such a business licence, so that it, or another business licence in respect of the same kind of activity, can be issued, granted or given to another person that agreement is taken to be an agreement to transfer a Western Australian business asset and is liable to duty accordingly.



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