Kim has formal guardianship responsibility for her brother, Gordon, who is an adult with incapacity. Kim decides to purchase a dwelling for Gordon to live in as his main residence, using Gordon's funds, for which Kim has responsibility. Kim takes legal advice and a trust is set up for Gordon. The trust then purchases the dwelling on behalf of Gordon.
At the end of the day that is the effective date of the transaction, Gordon "owns" only one dwelling (for the LBTT(A)(S)A 2016, Gordon is deemed to be the owner of the dwelling) therefore the ADS does not apply.