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Duties Act evidentiary requirements: Section 163B

View complete list of evidentiary requirements.

Relevant evidentiary requirements must be provided when lodgements are made for assessment of duty.

Sec 163B

Exemption—break-up of marriages and other relationships

  1. Copy of the transfer of shares or units
  2. For break-up of marriages;
    • a financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth that, under that Act, is binding on the parties to the agreement, or
    • an order of a court made under that Act, or
    • an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing matrimonial property as a consequence of the dissolution, annulment or breakdown of the marriage
  3. For break-up of de facto relationship
    • a financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975 of the Commonwealth that, under that Act, is binding on the parties to the agreement, or
    • an order of a court made under that Act, or
    • an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing relationship property as a consequence of the breakdown of a de facto relationship
  4. For break-up of domestic relationship
  5. A confirmation in writing or submission letter setting full facts and circumstances, if the acquisition consists of the transfer of a share that is matrimonial property or relationship property to a person not a party to the relevant marriage or relationship, in order to comply with a requirement of or prescribed under the Corporations Act 2001 of the Commonwealth.

Note: For (ii) and (iii), also see Commissioner’s Practice Note CPN 006v2: Arbitration and Section 68 of the Duties Act 1997