Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 58

A trust has an indirect interest in dutiable property if--

(a) through a trust interest or partnership interest, there is a connection between the trust and dutiable property of the other trust or partnership; or

(b) through a series of trust interests or partnership interests, or a combination of any of them, there is a connection between the trust and dutiable property of a trust or partnership in the series.