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

Lodgement category: Spouse or Domestic Partner Transfer

Sub category: Breakdown of Relationship transfer between spouses/domestic partners

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.

Transfer of interest to a third party is dutiable.

Evidence:

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

Guide to Spouse/Domestic Partner Property Transfers in Duties Online



Lodge before settlement through Duties Online
Last modified: 10 March 2020
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