Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Duty of $20 is chargeable for the transfer of dutiable property by a trustee of a registered scheme to a custodian or agent of the responsible entity of the scheme as custodian or agent of the scheme.
(2) However, subsection (1) only applies if—
(a) before 1 July 1998 the scheme was a prescribed interest scheme; and
(b) when the scheme became a registered scheme the trustee held the dutiable property as a trustee of the scheme.