Transfers of property to trustee or nominee
The transfer or conveyance of real property generally attracts a liability to duty unless an exemption applies. This ruling addresses the issue of "change of beneficial ownership" within the meaning of an exemption and clarifies questions that have arisen as a result of Comptroller of Stamps v Yellowco Five Pty Ltd  2 VR 529.
Issue date: December 2003
Cease date: 3 June 2010 (with effect from 7 July 2009)