sec.124Exemption—deceased person’s estate

### sec.124 Exemption—deceased person’s estate Transfer duty is not imposed on the following dutiable transactions— a transfer, or agreement for the transfer, of dutiable property to the extent that it gives effect to a distribution in the estate of a deceased person; the creation of a trust of dutiable property to the extent that it gives effect to a distribution in the estate of a deceased person; a transfer, or agreement for the transfer, of dutiable property to the extent that it gives effect to a court order under the Succession Act 1981 , part 4 ; a vesting of dutiable property under the Succession Act 1981 , section 45 ; a vesting of dutiable property under the Aboriginal and Torres Strait Islander Land Holding Act 2013 , section 69A , including the section as it continues to apply under section 96 of that Act. Also, see section 66 (When no transfer duty on trust acquisition or trust surrender). s 124 amd 2022 No. 14 s 4 - (a) a transfer, or agreement for the transfer, of dutiable property to the extent that it gives effect to a distribution in the estate of a deceased person; - (b) the creation of a trust of dutiable property to the extent that it gives effect to a distribution in the estate of a deceased person; - (c) a transfer, or agreement for the transfer, of dutiable property to the extent that it gives effect to a court order under the Succession Act 1981 , part 4 ; - (d) a vesting of dutiable property under the Succession Act 1981 , section 45 ; - (e) a vesting of dutiable property under the Aboriginal and Torres Strait Islander Land Holding Act 2013 , section 69A , including the section as it continues to apply under section 96 of that Act.