Constructive ownership under the WA Duties Act

Research output: Contribution to journalArticle


The constructive ownership rules have been a problematic area of the Duties Act 2008 (WA) since it was first introduced. The rules often failed to link entities to landholders in circumstances where, conceptually, one would think an entity ought to be linked. The rules also did not always aggregate interests where landholders held a combination of direct or indirect interests in a lower entity through multiple ownership chains. While this meant that the rules would often provide taxpayers with a pleasant surprise, it became increasingly clear over the years that the technical drafting of the rules left much to be desired. The constructive ownership rules were recently amended to address these problems. This article examines the new constructive ownership rules and illustrates how they work. It also identifies the main differences between the new rules and the constructive ownership rules in other states and territories. And, perhaps most importantly, the article answers the question: have the broken links in WA’s constructive ownership rules been fixed?
Original languageEnglish
JournalTaxation in Australia
Issue number10
Publication statusPublished - May 2020

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