(a) interstate transfer duty is paid or payable
for a transfer, or agreement for the transfer, of shares of a corporate
trustee or relevant corporation for a corporate trustee; and
(b) the transfer
or agreement is a relevant acquisition.
(2) Corporate trustee duty imposed on
the relevant acquisition must be reduced by the amount of the
interstate transfer duty.
(3) In this section—
"interstate transfer duty" means a duty in another State equivalent to
transfer duty under this Act.
