Advice on willing house to non relative/tax implications

I have a query that I hope someone can help me on, I do know that we will have to consult a solicitor but I wondered if anyone could give some general pointers.

My aunt, who lives abroad, has all her life been very close to a family friend. The family friend is now in her late 80s, is widowed, and is the last of her family with no relatives. Although in good health she is conscious that she isn’t getting any younger. She would like to will her house to my aunt.

Because there is no relationship between my aunt and this lady, there would be a large amount of tax to be paid.

Is there any way that it could be gifted over a number of years?

My aunt is also a non-resident – does this have any bearing?

Your Aunt would have to pay CAT on the house whether its a gift or an inheritance. She will have a "strangers" tax free threshold (c.25K now) but if she has any other inheritances/gifts in this category this may have been used up. The amount increases each year and the tax rate is 20% (or was it increased in the budget?). There is no real way around it or even to quantify it now (law may change) but since it will be based on the value of the property at the date of death and with house prices going the way they are there mgiht be little or no tax to be paid.
Where the beneficiary lives abroad they pay CAT on any gift/inheritance of property in Ireland and may also tax abroad - depends on the law whereever they live.

What country does your aunt live in? Where is the house? Where does her friend live?

Need to know this before any answer can be given.

The house and friend are in Dublin, aunt in Australia