(1) In this section
—
bankruptcy trustee means —
(a) the
Official Trustee in Bankruptcy; or
(b) a
registered trustee,
under the Bankruptcy Act 1966 (Commonwealth).
(2) Duty is not
chargeable on a dutiable transaction —
(a) that
is a vesting of dutiable property in a bankruptcy trustee; or
(b) that
is the transfer, or agreement for the transfer, of dutiable property for no
consideration to a former bankrupt from the estate of the former bankrupt.