Managed investment schemes and registered schemes
Conveyance duty is not imposed on the transfer of dutiable property between the following parties:
- from a responsible entity (or their trustee) of a managed investment scheme to a custodian or agent of the responsible entity
- from a responsible entity of a managed investment scheme to a custodian or agent of the scheme
- from a custodian or agent of a responsible entity of a managed investment scheme as custodian or agent of the scheme of the responsible entity, and
- for the transfer of dutiable property by a trustee of a registered scheme to a custodian or agent of the responsible entity of the scheme as custodian or agent of the scheme.