Western Australian Current Acts

DUTIES ACT 2008 - SECT 113

113 .         Transactions effected by matrimonial instrument or de facto relationship instrument

        (1)         Duty is not chargeable on a dutiable transaction to the extent that it is effected by a matrimonial instrument mentioned in section 129 or a de facto relationship instrument mentioned in section 130.

        (2)         A dutiable transaction that is duty endorsed to indicate that duty is not chargeable because of subsection (1) is taken not to be duty endorsed for the purposes of section 42.

        [Section 113 amended: No. 16 of 2022 s. 4.]