This was a Duties matter which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 23 February 2007 in favour of the Commissioner.
The issue was whether the transfer is exempt from duty pursuant to s.36 of the Duties Act 2000 on the basis that it was a transfer from the trustee to the applicants qua beneficiaries, that is, to a beneficiary in his or her capacity as beneficiary.
