Spouses and domestic partners often transfer property between themselves. Certain transfers are exempt from land transfer duty (commonly known as stamp duty). This depends on the date of the transfer of the property and what the property is used for.

Spouse and domestic partner exemption

Dutiable property Date of transfer Conditions Exempt/not exempt
All Pre-1 July 2017 None Exempt
Principal place of residence On or after 1 July 2017
  1. the property is transferred for no consideration
  2. at least one party to the relationship must live in the property as their PPR for a continuous period of at least 12 months commencing within 12 months of the transfer.*

The residence requirement can be varied to a lesser period of residency, a longer period of time to comply or to include a temporary absence. You must contact us to ask for a variation. We must be satisfied there is a good reason to vary the requirement. 

Exempt
Non principal place of residence eg commercial and/or investment property On or after 1 July 2017 None Not exempt

*If you receive this exemption but cannot or do not meet this residence requirement (or any variation to it), the transfer becomes liable to duty and you must notify the SRO in writing within 30 days of the change. You can easily apply for this exemption.

Note: Transfers of all types of dutiable property following a marriage or de facto relationship breakdown are exempt, regardless of the date of the contract.