Section 11 1 c of the duties act 2008 wa the act provides that a declaration of trust over dutiable property which includes land in western australia is a dutiable transaction. Commissioner south african revenue service v bp south africa pty ltd 2006 5 sa 559 sca para 23. Commonwealth of australia 1999 actsc 81 miles cj 11 aug kithock pty ltd acn 055 714 944 t as arnold s autos v.
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