Since purely ownership transfer without any monetary involve, it will be transfer under Love & Affection which the stamp duty is 50% discount
There will no loan involve as the property is paid off.
SPA (Sales and Purchase) only will be involve if there's monetary transaction example parents sell off the property to their children or third party which the stamp duty will be 100%.

http://www.jcw.com.my/DownloadNews/PU(A)%20434-2002.pdf

This post has been edited by VireCwx: Jan 26 2015, 08:34 PM