A landholder is any corporation or unit trust scheme that has an entitlement to land in Western Australia, either directly or through a linked entity, with an unencumbered value of $2 million or more.
An acquisition of a 50% or greater interest in a landholder that is not on the official list of a prescribed financial market, or a 90% or greater interest in a landholder that is on the official list of a prescribed financial market, is subject to landholder duty.
Landholder duty is payable on a relevant acquisition of an interest in a landholder.
The rates at which landholder duty are calculated are the same as the general rate of transfer duty.
More detailed information can be found in our Landholder Duty Fact Sheet.
A person who is liable for landholder duty must submit a completed Landholder Acquisition Statement to the Office of State Revenue within two months of the acquisition occurring: