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

Lodgement category: ELM

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:
    1. a party or both parties to the marriage or domestic relationship; or
    2. the trustee of a trust of which a party of both parties to the breakdown in marriage or domestic relationship is a beneficiary(s), and
       
  2. the transferee is:
    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 a dependent child of a party or both parties to the marriage or domestic relationship, or
    4. a trustee of a trust of which no person is a beneficiary other than a party of both parties to the marriage or domestic relationship, or their dependent child. and
       
  3. no other person takes or is entitled to take an interest in the property.  

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. A copy of the duly stamped declaration of trust deed(“the trust deed”) together with any subsequent amendments,
  3. A copy of the historical certificate of title,
  4. A copy of the duly stamped transfer to the transferor, and
  5. A statutory declaration by the transferor or if the transferor is a corporation, by an authorised officer of the corporation addressing the matters set out below (where applicable):
    1. The capacity of the person making the declaration,
    2. The capacity in which the transferor is holding the property,
    3. If the transferor is a trustee, state whether the Trustee has held the property in any other capacity, either before or after the date the trust was created, and if so, the nature of this capacity,
    4. The names of the parties to the marriage or domestic relationship,
    5. Whether the transfer is made solely because of the breakdown of a marriage or domestic relationship,
    6. If the any of the transferees are a child of a party or both parties to the marriage or domestic relationship, confirm whether they are dependent children as defined in section 44(7) of the Duties Act 2000,
    7. Whether any transferee is accepting the property as trustee of a trust. If so, state the full name the trust and provide a full copy of the trust deed, and
    8. Identify whether any of the transferees or beneficiaries of the transferee trust are taking or entitled to take an interest in the whole property or part of the property as trustee for another trust. If so, state the full name of the trust.