Western Australian Current Acts

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DUTIES ACT 2008 - SECT 84

84 .         Business licences required by WA law, dutiable value of for s. 82(b)

                The dutiable value of a dutiable transaction referred to in section 82(b) is —

            (a)         the consideration for the dutiable transaction; or

            (b)         the unencumbered value of the business licence the subject of the transaction at the time when liability for duty on the transaction arises if —

                  (i)         there is no consideration for the transaction; or

                  (ii)         the consideration cannot be ascertained when liability for duty on the transaction arises; or

                  (iii)         the unencumbered value is greater than the consideration for the transaction.



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