Queensland Consolidated Acts

SUCCESSION ACT 1981 - SECT 43

43 Manner of computing duty on estate

(1) Where an order is made by the court under this part, all duties payable in consequence of the death of the deceased person shall be computed in the following manner—

(a) where the deceased person leaves a will—as if the provisions of such order had been part of the will;

(b) where the deceased person did not leave a will—as if the provisions of such order had been part of the law governing the distribution of the estates of persons dying intestate.

(2) Any duty paid in excess of the amount required to be paid under this section shall, on application and without further appropriation than this part, be refunded to the person entitled to receive the same.