Stamp Duty, Land Tax and Deceased Estates
This paper covers the following stamp duty and land tax issues arising in relation to deceased
estates, for NSW, VIC, QLD, SA, WA, TAS, NT and ACT:
• Family provision dispute settlements and transfer duty
• Stamp duty and deeds of family arrangement
• Deceased’s former principal place of residence in a testamentary trust – is a land tax exemption available?
• Does having a beneficiary with a right of occupation make any difference?
• Transferring land out of a testamentary trust – exempt from duty or not?
• Changing the trustee of a testamentary trust – duty implications
• Distribution of superannuation death benefits in specie – duty implications
• Stamp duty and land tax concessions in relation to deceased estates generally