Trust Company of Australia Ltd v Commissioner of State Revenue15 VR 1
Stamp duty - Conveyance or transfer of real property - Exemptions - Transfers of land to special trustee - Unit trust - Land transferred by retiring trustee to new trustee appointed pursuant to agreement for subscription and redemption of units - Whether new trustee "special trustee" - Whether transfer "because of" retirement of trustee or appointment of new trustee - Duties Act 2000 (No 79) s 33(2)