Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 94A

(1) This section applies if—

(a) a dutiable transaction is 1 of the following—

(i) the transfer, or agreement for the transfer, of vacant land;

(ii) the acquisition, mentioned in section 85(b), of a lease of vacant land;

(iii) the vesting, mentioned in section 85(c), of vacant land; and

(b) the transferee, lessee or vested person is a trustee of a trust, other than a discretionary or unit trust; and

(c) the beneficiaries of the trust are individuals all of whom are under a legal disability.

(2) Section 93A applies to the transaction as if the beneficiaries are the transferees or lessees of, or vested persons for, the vacant land.

(3) However, section 93A(3) and (4) apply in relation to a beneficiary only if the beneficiary is under a legal disability only because the beneficiary is not at least 18 years of age.