Deceased estates - pursuant to a Will - exemption (strictly in accordance)
Channel: DOL
Section: s42 (1)(a)
Lodgement category: Deceased Estate Transfers
Circumstances/Transactions
Entitled under a will. A transfer made to a beneficiary strictly in accordance with the terms of the will for no consideration.
Evidence
- Digital Duties Form
- A copy of the grant of probate sealed by the Supreme Court with copy of the will attached.
See Revenue Ruling DA-051 - Transfer of dutiable property from a deceased estate.
When to lodge
Lodge before settlement through Duties Online
Log in to Duties Online