71CD
In forceDuty on conveyances by Official Trustee etc
Part 3Special provisions with respect to certain stamp duties
Division 6Conveyances and conveyances on sale
71CD Duty on conveyances by Official Trustee etc
Where, on the bankruptcy of a debtor, property of the debtor is vested in the Official Trustee in Bankruptcy or a registered trustee under the
Bankruptcy Act 1966 of the
Commonwealth—
(a)
a subsequent conveyance of the property by the Official Trustee or registered trustee to the bankrupt or former bankrupt is exempt from stamp duty;
(b)
a subsequent conveyance of the property by the Official Trustee or registered trustee to some other person will be assessed for stamp duty as though the conveyance were from the bankrupt or former bankrupt to that person.
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