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This ruling has ceased

 


archive-SD-028

An exemption from stamp duty applies if the real property is conveyed to a trustee or nominee to be held solely as trustee or nominee of the transferor. This ruling deals with a difficulty which arises in determining whether the property in question is to be held solely in trust for the transferor upon execution of the instrument of transfer or conveyance.

Issue date : 31 December 1993
Ceased : 31 May 1995
Replaced by : SD-058