22 June 2023 – With Transfer Duty, there is a sequence of events that must be followed. However, there are four scenarios where the sequence of events is not always followed:
Divorce and then later inheritance;
Massed estate;
Divorce and re-marriage;
Inheritance where the surviving spouse is also donating her share to the children – not mentioned in the will as a massed estate, but clear from the contents that such occurred.
See the sequence of events in relation to the Transfer duty scenarios.
