Transfers of dutiable property

The items listed below are not links. They indicate where you are in this process.

• Start

• Entitlement

• Concession

• No concession

A transfer of dutiable property is normally liable to full duty based on the dutiable value of the property.

However, where property is transferred from a deceased estate to the person or persons beneficially entitled, concessional duty may apply under Section 63 of the Duties Act 1997.

Note:where title to the property is passing from the name of the deceased person to their executor/administrator, a transmission application rather than a transfer is generally used to effect the change.

A transmission application may also be used to have the property registered directly into the name of a beneficiary.

See the related topic on transmission application for more information.

Select the 'start' button to find out if you qualify for concessional duty on a transfer.

More information