sec.228Deduction—transfer duty for trust acquisition

### sec.228 Deduction—transfer duty for trust acquisition This section applies if— a person makes a trust acquisition for which transfer duty is paid or payable; and the acquisition is a relevant acquisition. Corporate trustee duty imposed on the relevant acquisition must be reduced by the amount of transfer duty paid or payable. (sec.228-ssec.1) This section applies if— a person makes a trust acquisition for which transfer duty is paid or payable; and the acquisition is a relevant acquisition. (sec.228-ssec.2) Corporate trustee duty imposed on the relevant acquisition must be reduced by the amount of transfer duty paid or payable. - (a) a person makes a trust acquisition for which transfer duty is paid or payable; and - (b) the acquisition is a relevant acquisition.