sec.520Particular transfers for deceased persons’ estates not dutiable transactions

### sec.520 Particular transfers for deceased persons’ estates not dutiable transactions Subsection (2) applies if— under the repealed Act, stamp duty is paid on an agreement to convey or transfer property for carrying into effect any distribution under a will or in intestacy; and a transfer of the property is made on or after the commencement day. Transfer duty is not imposed on the transfer. (sec.520-ssec.1) Subsection (2) applies if— under the repealed Act, stamp duty is paid on an agreement to convey or transfer property for carrying into effect any distribution under a will or in intestacy; and a transfer of the property is made on or after the commencement day. (sec.520-ssec.2) Transfer duty is not imposed on the transfer. - (a) under the repealed Act, stamp duty is paid on an agreement to convey or transfer property for carrying into effect any distribution under a will or in intestacy; and - (b) a transfer of the property is made on or after the commencement day.