Western Australian Current Acts

DUTIES ACT 2008 - SECT 139

139 .         Some transactions involving deceased estates

        (1)         In this section —

        distribution means a distribution under a will or on an intestacy.

        (2)         Nominal duty is chargeable on the following dutiable transactions —

            (a)         a transfer, or agreement for the transfer, of dutiable property to the extent that —

                  (i)         the transfer gives effect to a distribution in the estate of a deceased person; and

                  (ii)         there is no consideration for the agreement or transfer;

            (b)         a declaration of trust over dutiable property to the extent that it gives effect to a distribution in the estate of a deceased person;

            (c)         a vesting of dutiable property by, or as a consequence of, a court order made —

                  (i)         under the Family Provision Act 1972 ; or

                  (ii)         under the Trustees Act 1962 section 65 on an application under the Family Provision Act 1972 ;

            (d)         a partnership acquisition, to the extent that —

                  (i)         the partnership acquisition gives effect to a distribution in the estate of a deceased person; and

                  (ii)         there is no consideration for the partnership acquisition.

        [Section 139 amended: No. 48 of 2011 s. 15; No. 12 of 2019 s. 47.]