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||
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.
|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.