Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Despite
section 73D(7), the unit trustee is liable to pay the duty that is
chargeable under section 73D because of section 63AG in respect of
the aggregated dispositions.
(2) If —
(a) a
person other than the unit trustee has paid duty under section 73D in
respect of a disposition that forms part of the aggregated dispositions; and
(b) the
unit trustee has paid the duty referred to in subsection (1) in respect
of those dispositions,
the person referred to
in paragraph (a) is entitled to a refund of the amount of duty paid by
that person.
(3) Subject to
section 17 of the Taxation Administration Act 2003 , the
Commissioner must make any reassessment necessary to give effect to this
section.
[Section 63AH inserted by No. 66 of 2003
s. 25(1).]