Indirect interest

For partnerships, an interest held in dutiable property if:

• through a partnership interest or trust interest, there is a connection between the partnership and dutiable property of the other partnership or trust
• through a series of partnership interests or trust interests, or a combination of these, there is a connection between the partnership and dutiable property of a partnership or trust in the series.

For trusts, an interest held in dutiable property if:

• through a trust interest or partnership interest, there is a connection between the trust and dutiable property of the other trust or partnership
• through a series of trust interests or partnership interests, or a combination of these, there is a connection between the trust and dutiable property of a trust or partnership in the series.

For corporate trustees, an interest held in dutiable property if:

• the corporate trustee has a partnership interest or trust interest in an ultimate entity
• through a series of partnership interests or trust interests, or a combination of these, there is a connection between the corporate trustee and dutiable property of a partnership or trust in the series.