A corporation or unit trust scheme is a landholder if it is entitled to land in Western Australia with a value of $2 million or more.
An acquisition of an interest in a corporation or unit trust scheme that is a landholder will be subject to landholder duty where it is a relevant acquisition.
This fact sheet provides information about
- an overview of landholder duty
- related persons
- linked entities
- exempt acquisitions
- calculation of duty
- who is liable to pay landholder duty
- when an acquisition occurs
- acquisition statements
A person liable for landholder duty may also be required to pay foreign landholder duty.
Documents
Landholder Duty Fact Sheet