Western Australian Current Acts

DUTIES ACT 2008 - SECT 114

114 .         Some transfers etc. on vesting or termination of discretionary trust

        (1)         This section applies to a transfer of, or an agreement for the transfer of, dutiable property to a taker in default on the vesting or termination of the discretionary trust.

        (2)         Nominal duty is chargeable on a transaction to which this section applies if there is, or will be, no consideration for the transaction.