Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Where 2 or more
instruments to which this section applies together form, or arise from,
substantially one transaction, or one series of transactions, those
instruments shall be chargeable with ad valorem duty calculated upon the sum
of the amounts by reference to which ad valorem duty on each of those
instruments would, but for this subsection, have been calculated, and that
duty shall be apportioned to the various instruments as determined by the
Commissioner.
(2) Where, by
instruments to which this section applies that have been, or appear to have
been, executed within 12 months of each other, a person conveys or
transfers, or agrees to convey or transfer, property or properties to the same
person (whether that person takes alone or with the same or different
persons), it shall be presumed, unless the Commissioner is satisfied to the
contrary, that the instruments arose out of one transaction or one series of
transactions.
(3) This section does
not operate to reduce the duty payable on any instrument.
(4) This section
applies to conveyances or transfers of property and other instruments
chargeable with duty under item 4(1), item 17 or item 19 of the
Second Schedule.
[Section 75AF inserted by No. 81 of 1984
s. 26; amended by No. 41 of 1989 s. 12; No. 2 of 2003
s. 65.]