Home
Duties
Self assessors
Interactive help
Deceased person’s estate exemption (s.124)

Deceased person's estate exemption (s.124) interactive help

Use the s.124 interactive help to determine if you should apply a deceased person’s estate exemption to a transaction.

Topics on this page

Interactive help pages

Additional foreign acquirer duty residential land
Aggregated transactions (s.30)
Change of trustee exemption (s.117)
Correcting a clerical error exemption (s.152)
De facto relationship instruments (s.422(a))
De facto relationship instruments (s.422(c))
Deceased person’s estate exemption (s.124)
Family business concession—prescribed business (s.105A)
Family business concession—primary production (s.105)
Family trust exemption (s.118)
Other transfers of eligible superannuation entities exemption (s.130B)
Particular residences exemption (s.151)
Particular vestings exemption (s.125)
Section 90 Family Law Act exemption
Section 90L Family Law Act exemption (court orders)
Section 90L Family Law Act exemption (financial agreements)
Section 90WA Family Law Act exemption (court orders)
Section 90WA Family Law Act exemption (financial agreements)
Security trust exemption (s.121)
Superannuation fund exemption (s.119)
Transfer by direction to superannuation custodian exemption (s.130A)
Unincorporated association trust exemption (s.120)
Variation of a trust

Under section 124 of the Duties Act 2001, a transaction that gives effect to a distribution of the dutiable property of a deceased estate is exempt.

The Form 6 Transmission application for registration as devisee/legatee is not dutiable and does not require a stamp to be lodged with Titles Queensland.

Refer to the toolkit for guidance.

Answer the following questions to determine if an exemption applies to the transaction you are self assessing.

Does the transaction give effect to a distribution of dutiable property in Queensland, in accordance with the terms of a will or by way of intestacy?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel (e.g. furniture, other freestanding moveable items) in Queensland.

Chattels are only dutiable if the transaction either:

includes another type of dutiable property
is aggregated with a transaction for another type of dutiable property.

Read section 10 of the Duties Act 2001 for more on property types.

Are all of the distributions in accordance with either the terms of the will or Schedule 2 of the Succession Act 1981?

Learn more from the Succession Act 1981.

Does the transaction give effect to a court order on the distribution of dutiable property in Queensland, made under Part 4 of the Succession Act 1981?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel (e.g. furniture, other freestanding moveable items) in Queensland.

Chattels are only dutiable if the transaction either:

includes another type of dutiable property
is aggregated with a transaction for another type of dutiable property.

Read section 10 of the Duties Act 2001 for more on property types.

Learn more from the Succession Act 1981.

Are all of the distributions in accordance with the terms of a court order made under Part 4 of the Succession Act?

Is the transaction the creation of a trust of dutiable property under the Duties Act, to the extent it gives effect to a distribution in accordance with an estate of a deceased person?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel (e.g. furniture, other freestanding moveable items) in Queensland.

Chattels are only dutiable if the transaction either:

includes another type of dutiable property
is aggregated with a transaction for another type of dutiable property.

Read section 10 of the Duties Act 2001 for more on property types.

Learn more about creating trusts.

Have the interested parties to the will or the executor in intestacy made an agreement on the appropriation of the deceased estate?

Has the appropriation of the property of the deceased estate taken place in satisfaction of a beneficiary’s monetary legacy or share in the residue of the estate?

Read the public ruling on the distribution of a deceased estate (DA124.1).

Exempt

Based on the information that you have provided, the transaction is exempt under section 124 of the Duties Act 2001.

Next steps

For audit purposes you must keep:

a completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable)
a copy of will or schedule of intestacy.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Not exempt

Based on the information that you have provided, the transaction is not exempt under section 124 of the Duties Act 2001.

Next steps

Duty must be assessed on the unencumbered value of the property and the transfer duty rates will apply.

For audit purposes, you must keep:

a copy of the will
a copy of the stamped documents
a completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable)
evidence of value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Exempt

Based on the information that you have provided, the transaction is exempt under section 124 of the Duties Act 2001.

Next steps

For audit purposes you must keep:

a copy of the court order
a completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Exempt

Based on the information that you have provided, the transaction is exempt under section 124 of the Duties Act 2001.

Next steps

For audit purposes you must keep:

a copy of the will
a completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Last updated: 29 November 2024

Interactive help pages

Additional foreign acquirer duty residential land
Aggregated transactions (s.30)
Change of trustee exemption (s.117)
Correcting a clerical error exemption (s.152)
De facto relationship instruments (s.422(a))
De facto relationship instruments (s.422(c))
Deceased person’s estate exemption (s.124)
Family business concession—prescribed business (s.105A)
Family business concession—primary production (s.105)
Family trust exemption (s.118)
Other transfers of eligible superannuation entities exemption (s.130B)
Particular residences exemption (s.151)
Particular vestings exemption (s.125)
Section 90 Family Law Act exemption
Section 90L Family Law Act exemption (court orders)
Section 90L Family Law Act exemption (financial agreements)
Section 90WA Family Law Act exemption (court orders)
Section 90WA Family Law Act exemption (financial agreements)
Security trust exemption (s.121)
Superannuation fund exemption (s.119)
Transfer by direction to superannuation custodian exemption (s.130A)
Unincorporated association trust exemption (s.120)
Variation of a trust