sec.94AConcession—mixed and multiple claims for trustees—vacant land

### sec.94A Concession—mixed and multiple claims for trustees—vacant land This section applies if— a dutiable transaction is 1 of the following— the transfer, or agreement for the transfer, of vacant land; the acquisition, mentioned in section 85 (b) , of a lease of vacant land; the vesting, mentioned in section 85 (c) , of vacant land; and the transferee, lessee or vested person is a trustee of a trust, other than a discretionary or unit trust; and the beneficiaries of the trust are individuals all of whom are under a legal disability. Section 93B applies to the transaction as if the beneficiaries are the transferees or lessees of, or vested persons for, the vacant land. However, section 93B (3) and (4) apply in relation to a beneficiary only if the beneficiary is under a legal disability only because the beneficiary is not at least 18 years of age. s 94A ins 2006 No. 44 s 30 amd 2010 No. 11 s 24 ; 2011 No. 8 ss 27 , 122 sch ; 2025 No. 1 s 17 (sec.94A-ssec.1) This section applies if— a dutiable transaction is 1 of the following— the transfer, or agreement for the transfer, of vacant land; the acquisition, mentioned in section 85 (b) , of a lease of vacant land; the vesting, mentioned in section 85 (c) , of vacant land; and the transferee, lessee or vested person is a trustee of a trust, other than a discretionary or unit trust; and the beneficiaries of the trust are individuals all of whom are under a legal disability. (sec.94A-ssec.2) Section 93B applies to the transaction as if the beneficiaries are the transferees or lessees of, or vested persons for, the vacant land. (sec.94A-ssec.3) However, section 93B (3) and (4) apply in relation to a beneficiary only if the beneficiary is under a legal disability only because the beneficiary is not at least 18 years of age. - (a) a dutiable transaction is 1 of the following— (i) the transfer, or agreement for the transfer, of vacant land; (ii) the acquisition, mentioned in section 85 (b) , of a lease of vacant land; (iii) the vesting, mentioned in section 85 (c) , of vacant land; and - (i) the transfer, or agreement for the transfer, of vacant land; - (ii) the acquisition, mentioned in section 85 (b) , of a lease of vacant land; - (iii) the vesting, mentioned in section 85 (c) , of vacant land; and - (b) the transferee, lessee or vested person is a trustee of a trust, other than a discretionary or unit trust; and - (c) the beneficiaries of the trust are individuals all of whom are under a legal disability. - (i) the transfer, or agreement for the transfer, of vacant land; - (ii) the acquisition, mentioned in section 85 (b) , of a lease of vacant land; - (iii) the vesting, mentioned in section 85 (c) , of vacant land; and