Queensland Consolidated Acts

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DUTIES ACT 2001 - SECT 58

What is a trust’s indirect interest in dutiable property

58 What is a trust’s indirect interest in dutiable property

A trust has an
"indirect interest" in dutiable property if—

(a) through a trust interest or partnership interest, there is a connection between the trust and dutiable property of the other trust or partnership; or
(b) through a series of trust interests or partnership interests, or a combination of any of them, there is a connection between the trust and dutiable property of a trust or partnership in the series.


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