From jmalegal.com.au: Bruce and Rhonda, a couple in their 80s, intended to transfer their farmland into a trust for the benefit of their daughter Sally and her five children after Bruce’s passing, but encountered complications with Section 274 of the Duties Act.

Rhonda’s control over the operating entity and the failure to satisfy certain requirements of the statute led to issues with stamp duty exemption for the trust transfer.

Additionally, the transfer of land from their superfund was problematic because Rhonda, as the sole member, directed both the transferor and transferee, hence disqualifying the application of Section 274.