Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property)
Channel: Electronic Lodgement Model - Paper Transfer
Section: s38 (2)
Lodgement category: Complex declaration of trust over non-dutiable property
Transaction
A declaration of trust that has been made due to the breakdown of the marriage or domestic relationship of the settlor.
Evidence
- A copy of the order of the Family Court, if one exists
- A statutory declaration by the settlor stating:
- The capacity of the person making the declaration
- Whether the declaration of trust is made by reason of the breakdown of the marriage or domestic relationship of the settlor
- Whether the settlor is or was a party to the marriage or domestic relationship
- Whether any person other than a party to the marriage or domestic relationship, or a child of one or both of the parties to the marriage or domestic relationship is a beneficiary under the trust.
Lodgement
Lodge after settlement via the 'Retrieve & Claim Settlement Statement (Paper Transfer)' queue in Duties Online.