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Exemption - deceased estates


The matter concerned whether or not s42 of the Duties Act applied to exempt the transfer of a property from a deceased estate. By a Deed of Family Arrangement, the taxpayer became entitled to his father’s estate on paying $40,000 to his mother. 


On 6 May 2020, the Tribunal decided in favour of the Commissioner that, in the absence of any court order, a transfer of a property from a deceased estate to a person who was not entitled to the estate under the laws of intestacy cannot satisfy the requirements of the exemption in s42 of the Duties Act. 

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