State Taxation Series: Issue #4 – Section 36A Duties Act 2000 (Vic) – Property passing to beneficiaries of discretionary trusts
Issue 4 of our State Taxation Series looks at section 36A of the Duties Act 2000 (Vic) (“the Act”). The transfer of property from trustee to beneficiary is exempt from duty, with various exemptions from duty available under Chapter 2 of the Act. Section 36A governs the exemption from duty when [...]