91BConveyance of property from statutory trust for sale to

91B Conveyance of property from statutory trust for sale to beneficial owner (1) This section applies to a conveyance of dutiable property that is: (a) first executed on or after 1 July 2015; and (b) is a conveyance from a trustee of a statutory trust for sale mentioned in section 91A(2) to one or more of the beneficial owners of the trust property. (2) The dutiable value of the dutiable property is calculated by deducting from the unencumbered value of the property or the consideration for the property (whichever is greater) the proportion of that amount that is the same as the proportion of the conveyee's beneficial interest in the property immediately before the Note for section 91B See Schedule 1, clause 1(4) in relation to the duty payable on a partition of land.