Breakdown of relationship duty exemption

​​​​​​​​​​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 requirem​ents

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:


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