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Sections: s44 (2)

Lodgement category: ELM

Circumstances/Transactions:

A declaration of trust over dutiable property made solely because of a breakdown of a marriage or domestic relationship where:

  1. The person declaring the trust is a party or both parties to the marriage or domestic relationship,
    and
  2. The only beneficiaries of the trust are:
    1. A party or both parties to the marriage or domestic relationship, or
    2. A dependent child of a party or both parties to the marriage or domestic relationship, or
    3. A combination of the parties to the marriage or domestic relationship and their dependent child. 

Evidence:

Where applicable the following must be produced. If any are not applicable, please explain why:

  1. Digital duties form (for all contracts or agreements entered into on or after 1 July 2017) 
  2. The original fully executed Declaration of Trust ("the trust deed")
  3. A copy of the historical Certificate of Title
  4. A statutory declaration by the person declaring the trust which: 
    1. States the capacity of the person making the declaration
    2. States the capacity in which the trustee is holding the property
    3. States whether the Trustee has held the property in any other capacity, either before or after the date the trust was created, and if so explain in what other capacity they acted
    4. Names the parties to the marriage or domestic relationship
    5. States whether the declaration of trust has been made solely because of the breakdown of a marriage or domestic relationship
    6. If the any of the beneficiaries of the trust are a child of a party or both parties to the marriage or domestic relationship, confirms that they are "dependent children" as defined in section 44(7) of the Duties Act 2000
    7. States whether any of the beneficiaries of the trust are holding their interest in the property as trustee of another trust. If so, state the full name of that trust and provide a full copy of the trust deed