Western Australian Current Acts

DUTIES ACT 2008 - SECT 73

73 .         When partnership holds indirect interest in property

        (1)         A partnership holds an indirect interest in property of a kind referred to in section 72(a), (b), (c) or (d) if an entity linked to the partnership is entitled to property of that kind.

        (2)         Sections 156 and 156A apply where it is necessary to determine whether an entity is linked to a partnership for the purposes of subsection (1) or section 76(a)(ii) or 77(1)(b).

        (3)         In applying sections 156 and 156A, the partnership is the main entity, despite section 152(2) and (3).

        [Section 73 amended: No. 12 of 2019 s. 27.]