A transfer of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt.
- A statutory declaration by the trustee in bankruptcy stating all of the following:
- Whether the transferee is the former bankrupt
- Whether any consideration was paid for the transfer,
- Whether any consideration expressed was for the purpose of discharging the bankrupt or for the purchase of the property.
- Any documentary evidence in support of the above.