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Sections: s44(1)(a), (b)(i) and (c)(i)

Lodgement category: Duties Online

Circumstances/Transactions:

A transfer of dutiable property made solely because of a breakdown of a marriage or domestic relationship is exempt where:

  1. The transferor is:
    • a party or both parties to the breakdown of a marriage or domestic relationship, and
  2. The transferee is:
    • a party or both parties to the marriage or domestic relationship, and
  3. No other person takes or is entitled to take an interest in the property.

There can only be a maximum of two transferees and both transferee(s) and transferor(s) must be people, not a company or a trust.

 

Evidence:

For transfers where the only persons on the transfer are the parties to the breakdown of a marriage, use the Digital Duties Form