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Breakdown of marriage and domestic relationships - exemption - (transfers between natural persons)
Circumstances/Transactions:
A transfer of dutiable property made solely because of a breakdown of a marriage or domestic relationship is exempt where:
- the transferor is:
- a party or both parties to the breakdown of a marriage or domestic relationship, and
- the transferee is:
- a party or both parties to the marriage or domestic relationship, and
- 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