Deceased estates - exemption - a transfer made to a beneficiary pursuant to a maintenance order by the Supreme or County Court

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. Copy of the grant of probate sealed by the Supreme Court or the County Court with copy of the will attached.
3. 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.