Personal Relationships

​​Established dwelling duty exemption

Transfers between partners in a marriage, significant relationship, or caring relationship are exempt from duty (section 55, Duties Act 2001) if the property being transferred:

  • is the parties' principal place of residence at the time of the transfer; or
  • is shares that confer an entitlement to exclusive possession of a company title dwelling that was solely or principally used, as at the date of the transfer, as the principal place of residence of the parties;


  • the property is to be held as joint tenants or as tenants in common in equal shares; and
  • the parties to the transfer are the couple or caring partners and no other party is involved in the transfer.

This exemption does not apply to transactions where property is being transferred from both people in the relationship to one of those persons.

How to apply

To apply for this exemption, you must submit​:

  • the original transfer instrument; 

  • a completed Section 55 Exemption from duty declaration​;​ and

  • a copy of the Deed of Relationship registered under Part 2 of the Relationships Act 2003 (where the relationship is one between caring partners​).

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