Exemption for a Relevant Transaction - Western Australia


You will require this authorisation if you are seeking exemption from paying duty for a relevant transaction, such as relevant reconstruction transactions and relevant consolidation transactions. The duty may be transfer duty, foreign transfer duty, landholder duty, foreign landholder duty or vehicle licence duty.

A relevant reconstruction transaction includes transactions such as:

  • transfer of dutiable property from one family member to another
  • transfer of a family farm to a family member
  • declaration of trust over dutiable property where one family member holds the property on trust for another
  • transfer of a licence for a vehicle from one family member to another.

A relevant consolidation transaction includes the formation of a new family by inserting a new head entity between an entity and the shareholders or unit holders of that entity.

A family consists of a parent entity and its subsidiary entities. An entity can be either a corporation or a unit trust scheme.

Please consult the Contact Officer for more information.

Service type


A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

To be eligible for this exemption, you must:

  • satisfy the Commissioner that there has been a relevant transaction or that one will occur
  • provide a copy of the head entity's most recent financial statements if requested
  • not have any outstanding tax liability.

Please consult the Contact Officer for more information regarding eligibility requirements.


As specified.


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Please consult the Contact Officer for information on fees to be submitted.

Act(s) name

Duties Act 2008 Western Australia

Administering agency

Department of Finance

Office of State Revenue

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

Duties Enquiries

Office of State Revenue

Department of Finance

Operating address: 200 St Georges Terrace
Western Australia 6000
Mailing address: GPO BOX T1600
Perth, Western Australia 6845
Phone: 1300 368 364
Phone: 08 9262 1100
Fax: 08 9226 0834
Website: Office of State Revenue (Opens in new window)