Western Australian Current Acts

DUTIES ACT 2008 - SECT 138

138 .         Transactions to correct clerical errors in previous dutiable transactions

        (1)         Nominal duty is chargeable on a dutiable transaction to correct a clerical error in a previous dutiable transaction about the same or other property if —

            (a)         no additional consideration is paid or payable; and

            (b)         the beneficial interests in the property change only to the extent necessary to correct the error.

        (2)         To remove any doubt, it is declared that an error by a party about the appropriateness of a transaction to achieve a particular intended legal result is not a clerical error in the transaction.

        [Section 138 amended: No. 32 of 2012 s. 9.]