stamp duty hidden trap

Transfer of Dutiable Property to a Beneficiary Under a Will.

Concessional stamp duty is payable on a transfer of dutiable property such as, real estate, business or private company shares specifically gifted to a beneficiary under a will.

Care must be taken when transferring an asset which forms part of the residue of the estate to a beneficiary under the will. Unless the will appropriates that asset to that beneficiary, full stamp duty could be payable on the transfer of that asset to the beneficiary.

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