Transfers back from nominee's

Conveyance duty is not imposed on the transfer of dutiable property if:

dutiable property that was transferred to a person to be held by that person as trustee for the transferor is transferred back to the transferor by the trustee for no consideration, and
no other person had a beneficial interest in the dutiable property.

For this exemption, a trustee includes a trustee appointed in substitution for a trustee or a trustee appointed in addition to a trustee.

Was dutiable property transferred to a person to be held by that person as trustee or nominee for the transferor?

All concessions and exemption applications at the ACT Revenue Office are self-assessed. You are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code in the Buyer Verification Declaration.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.