Property vested in apparent purchaser

Conveyance duty is not imposed on the declaration of trust made by an apparent purchaser in respect of identified dutiable property in the ACT if the property is vested in the apparent purchaser on trust for the real purchaser. The real purchaser must have also provided the funds to purchase the property.

Has a declaration of trust been made by an apparent purchaser in respect of an identified dutiable property in the ACT?