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Bankruptcies and administrations - exemptions

Channel: Duties Online Complex Transaction
Section: s48(ca)
Lodgement category: Bankruptcy matters

Transaction

A transfer for consideration of dutiable property previously held by a bankrupt from a trustee in bankruptcy to the spouse or domestic partner of the bankrupt if, after the transfer, the property is the principal place of residence of the bankrupt’s spouse or domestic partner.

Evidence

  1. Digital Duties Form.
  2. A statutory declaration by the transferor stating:
    1. The capacity of the person making the declaration.
    2. The capacity in which the transferor held the property.
    3. Whether the transfer is to the spouse or domestic partner of the bankrupt.
  3. A statutory declaration by the transferee stating:
    1. The capacity of the person making the declaration.
    2. Whether the transfer to them is from the bankrupt who is their spouse or domestic partner.
    3. Whether after the transfer the transferee will be living in the property as their principal place of residence.

Lodgement

Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 31 October 2025