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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 or administrator, a Transmission Application rather than a Transfer is generally used to effect the change.
For more information, see the related topic on Transmission Application.
To find out if you qualify for concessional duty on a transfer, press start below.