Deceased estates - pursuant to a Will - exemption (strictly in accordance)

Circumstances/Transactions:

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

Evidence:

1. Digital Duties Form
2. A copy of the grant of probate sealed by the Supreme Court with copy of the will attached.

See Revenue Ruling DA-051 - Transfer of dutiable property from a deceased estate.