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Sections: s42 (1)(a)

Lodgement category: Duties Online


Entitled under a will. A transfer made to a beneficiary strictly in accordance with the terms of the will for no consideration.


  1. Digital Duties Form
  2. Either:
    1. A copy of the grant of probate sealed by the Supreme Court with copy of the will attached, or
    2. A certified copy of the will together with a statement by the executor or solicitor for the estate stating the date of death of the deceased or a certified copy of the death certificate.

See Revenue Ruling DA.051