This is due to the extremely broad scope of those provisions, unfamiliarity with what constitutes a declaration of trust and the high rates of duty imposed under the relevant heads. The Declaration of Trust head imposes duty on instruments which would not be classified, in the ordinary language of an equity lawyer, as declarations of trust. The Declaration of Trust head imposes duty on declarations about property to be vested but not yet vested in the declarant.
Common examples are family discretionary trusts and unit trust deeds.
Express trusts can be created by any language which shows a sufficiently clear intention to create them. No formal or technical words are required. Any apt expression of intention will do. However, a court cannot hold that a trust exists unless it is satisfied that a trust was intended. Even if the word 'trust' is not used, a document can be dutiable as a declaration of trust if that is its effect.