Western Australian Consolidated Acts (1) If interstate
security duty has been paid in respect of any disposition forming part of the
aggregated dispositions, the amount of the aggregated duty that is
attributable to that disposition is to be reduced by the same proportion of
the interstate security duty as the value of the trust property situated in
Western Australia bears to the aggregate value of all the trust property.
(2) In
subsection (1) —
aggregated duty means the duty that is chargeable
under section 73D because of section 63AG in respect of the
aggregated dispositions;
interstate security duty means duty chargeable in
another State or a Territory on a conveyance or transfer of any marketable
security or right in respect of shares.
[Section 63AI inserted by No. 66 of 2003
s. 25(1).]