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This case concerned whether the transfer of a family farm to the taxpayer as trustee of a superannuation fund attracted exemption from transfer duty under section 56 of the Duties Act 2000. In a judgment delivered on 4 August 2010 VCAT affirmed the Commissioner’s assessment, finding that the class of beneficiaries under this particular trust is wider than the class of allowable beneficiaries in section 56(3)(b) insofar as it extends to dependents who may not be relatives within the Duties Act definition.

Read the decision.

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