Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court
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:
- Digital Duties Form.
- Copy of the grant of probate sealed by the Supreme Court or the County Court with copy of the will attached.
- 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.
- A statutory declaration by the transferor as to the:
- Capacity of the person making the declaration.
- Capacity in which the transferor held the property.
- Name and date of death of the deceased.
- 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.
- Clause under the order to which the transfer relates.
Lodge 30 days before settlement through Duties Online
Last modified: 11 August 2023