s 210
In forceWhat is a corporate trustee’s indirect interest in dutiable property
Chapter 3Landholder duty and corporate trustee duty
Part 2Corporate trustee duty
Division 2Some basic concepts for corporate trustee duty
210 What is a corporate trustee’s indirect interest in dutiable property
A corporate trustee has an indirect interest in dutiable property if it—
(a)
has a partnership interest or trust interest in an ultimate entity; or
(b)
through a series of partnership interests or trust interests, or a combination of any of them, there is a connection between the corporate trustee and dutiable property of a partnership or trust in the series.
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