Duties Act 2000

if the means by which the person acquired the interest would have resulted in no ad valorem duty being payable under Chapter 2 had the subject of the acquisition been a transfer of the land of the landholder to the person; or

if the interest was acquired in the person's capacity as—

a receiver or trustee in bankruptcy; or

a liquidator; or

an executor or administrator of the estate of a deceased person; or

if the interest was acquired solely as the result of the making of a compromise or arrangement with the landholder's creditors under Part 5.1 of the Corporations Act that has been approved by the court, not being a compromise or arrangement that the Commissioner is satisfied was made with the intention of defeating the operation of this Part; or

if the interest concerned is acquired solely from a pro rata increase in the interests of all unit holders or shareholders.