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If a natural person dies (transfer of interest held by financial person)

Channel: Complex DOL
Section: s57 F(a)
Lodgement category: Trust Exemptions and Concessions

Circumstances/Transactions

If, before an arrangement described in section 57A, 57B, 57C or 57D has been completed, the natural person dies and there is a transfer of any interest held by the natural person to another person by virtue of:

  1. a testamentary gift, or
  2. the right of survivorship, or
  3. the Administration and Probate Act 1958

A transfer from the representative of the natural person to another person is exempt.

Evidence

  1. Digital Duties Form.
  2. A copy of the duly stamped transfer to the natural person.
  3. A statutory declaration by the representative of the natural person as transferor stating:
    1. The capacity of the person making the declaration.
    2. The capacity in which the transferor held the property.
    3. Whether the transfer is by virtue of section 57F(b)(i), (ii) or (iii).  

When to lodge

Lodge 30 days before settlement through Duties Online

Log in to Duties Online
Updated: 31 October 2025