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.