The commentary now deals with the duty payable on the transfer of dutiable property from the executor/administrator to a beneficiary:

• in accordance with the will or rules of intestacy; and
• where there is an agreement  to vary the trusts in the will of a deceased or arising on intestacy.

A NSW Revenue example has been added to the commentary to illustrate when property is dutiable where there has been a variation of entitlement under a will.