Breakdown of relationship duty exemption
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The
Duties Act 2001 (the Act) provides an exemption from duty for the transfer of property following the breakdown of a relationship, provided certain criteria are met.
The exemption types are:
- section 56 - breakdown of marriages;
- section 56A - breakdown of de facto relationships; and
- section 57 - breakdown of personal relationships.
Prior to claiming one of these exemptions, it is important to know the type of relationship because different evidence is required for each exemption.
Evidence requirements
The documentary evidence guidelines for the exemptions referred to above are as follows:
- Original transfer instrument and either of the following:
- a certified copy of a document registered or approved under the Family Law Act 1975 of the
Commonwealth; or - a certified copy of a financial agreement made under section 90B, 90C or 90D of that Act (if applying for an exemption under Section 56 of the Duties Act 2001); or
- a certified copy of a financial agreement made under section 90UB, 90UC or 90UD of that Act (if applying for an exemption under Section 56A of the Duties Act 2001); or
- a certified copy of an order of a court under that Act.
- Where appropriate, evidence to satisfy the Commissioner that the property purchased at public auction was, immediately before the auction, relationship property.
- Original transfer instrument and either of the following
- a certified copy of the order made under the Relationships Act 2003; or
- a certified copy of the personal relationship agreement made in accordance with the Relationships Act 2003; or
- a certified copy of the separation agreement made in accordance with the Relationships Act 2003.
- Where appropriate, evidence that the parties sought independent legal advice in relation to the personal relationship agreement or separation agreement.
- Where appropriate, evidence to satisfy the Commissioner that the property purchased at public auction was, immediately before the auction, relationship property.
Additional information
For additional information, refer to: