Western Australian Current Acts

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DUTIES ACT 2008 - SECT 57

57 .         When discretionary trust holds indirect interest in dutiable property

        (1)         A discretionary trust holds an indirect interest in dutiable property if an entity linked to the trustee of the discretionary trust is entitled to dutiable property.

        (2)         Sections 156 and 156A apply where it is necessary to determine whether an entity is linked to a trustee of a discretionary trust for the purposes of subsection (1) or section 59(a)(ii) or 61(b).

        (3)         In applying sections 156 and 156A, the trustee of the discretionary trust is the main entity, despite section 152(2) and (3).

        [Section 57 amended: No. 12 of 2019 s. 20.]



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