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Sections: s42

Lodgement category: Deceased Estate Transfers

Sub category: Deceased Estate (outside of the term of the Will)

Circumstances/Transactions:

A transfer made pursuant to a court order as a result of an application to the Supreme Court or the County Court under Part IV of the Administration and Probate Act 1958 (treated as a codicil to the will). 

Evidence:

A transfer made to a beneficiary pursuant to a maintenance order by the Supreme Court or the County Court must be lodged with the State Revenue Office together with:

  1. Digital Duties Form.
  2. The original or a certified copy of the grant of probate sealed by the Supreme Court or the County Court with copy of the will attached, or certified copy of the will.
  3. The original or a certified copy of the maintenance order sealed by the Supreme Court or the County Court together with the application made under Part IV of the Administration and Probate Act 1958.
  4. A statutory declaration by the transferor as to the:
    1. Capacity of the person making the declaration.
    2. Capacity in which the transferor held the property.
    3. Name and date of death of the deceased.
    4. Transfer to the beneficiary is made as a result of the maintenance order by the Supreme Court or the County Court pursuant to Part IV of the Administration and Probate Act 1958.
    5. Clause under the order to which the transfer relates.

See Revenue Ruling DA-051.



Lodge 30 days before settlement through Duties Online
Last modified: 16 February 2021
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