遗嘱有时会给受益人设立遗嘱选择权。受益人可以行使遗嘱选择权来获得房产(一般会以低于市场价值的价格来购得)。通常情况下,这种交易只需缴纳50澳币的印花税,但前提是这不是通过合同进行的。
![LITIGATION LAWYERS landing page image scaled 1](https://www.brightstonelegal.com.au/wp-content/uploads/2022/07/LITIGATION-LAWYERS_-landing-page-image-scaled-1-1024x385.jpg)
根据1997年《财产法》第63(1)(a)条,按照遗嘱中的信托,将财产从逝者遗产中转移给受益人,只需缴纳50澳币的印花税。
然而,税收裁定DUT046规定,除非行使选择权时严格遵守遗嘱,否则该税务优惠将不予以采用。
此外,澳大利亚高等法院在O’Neill v
O’Connell 72 CLR 114 (1945) 19 ALJ 227一案中认为,适当地行使遗嘱选择权并不涉及销售合同的执行 — 恰恰相反,该交易仅仅只需通过行使选择权来进行,而无需签订任何购买或出售被赋予遗嘱选择权的财产的书面协议。
人们在行使遗嘱选择权时应该非常谨慎,否则可能会由此产生昂贵的税务责任。
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