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Duties Act evidentiary requirements: Section 68

View complete list of evidentiary requirements.

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

Section 68(1)

Break-up of marriage

  1. Original executed Transfer.
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a marriage or de facto relationship.
  3. A financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth that is binding on the parties to the agreement or;
  4. An order of a court under that Act or;
  5. An agreement between the parties to the marriage made for the purposes of dividing the matrimonial property or;
  6. Original executed agreement to transfer the property which complies with an agreement or order where the public auction is held to comply with the agreement or order.
  7. Copy of will/probate where transferee is the legal personal representative of a party to the marriage.
  8. Purchaser/Transferee Declaration.

See Commissioner's Practice Note CPN 006.

Section 68(1A)

Break-up of de facto relationship

  1. Original executed Transfer.
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a marriage or de facto relationship.
  3. A financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975 of the Commonwealth that is binding on the parties to the agreement or;
  4. An order of a court under that Act or;
  5. From 19 May 2022 an agreement made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.
  6. Copy of will/probate where transferee is the legal personal representative of a party to the de facto relationship.

Section 68(2)

Break-up of domestic relationship

  1. Original executed Transfer
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a domestic relationship or;
  3. An order of a court made under the Property (Relationships) Act 1984
  4. A termination agreement within the meaning of section 44 of the Property (Relationships) Act 1984 that has been certified in accordance with section 47 of that Act.
  5. Copy of will/probate where transferee is the legal personal representative of a party to the domestic relationship
  6. Purchaser/Transferee Declaration.

See Commissioner's Practice Note CPN 006.

Section 68(3A)

Superannuation interests

  1. Copy of the executed Agreement for the sale or Transfer of dutiable property
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a domestic relationship
    Please complete Section D of the Application Form for transfers of superannuation interests executed on or after 11 April 2012. This declaration must be completed by the trustee or custodian of the trustee of a complying superannuation fund or the duly authorised officer of the trustee or custodian of the trustee of a complying superannuation fund.
  3. A financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth that is binding on the parties to the agreement; or an order of a court under that Act; or any agreement between the parties to the marriage made for the purposes of dividing the matrimonial property; or original executed agreement to transfer the property which complies with an agreement or order where the public auction is held to comply with the agreement or order (if applicable);or
    A financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975 of the Commonwealth that is binding on the parties to the agreement, or an order of a court under that Act (if applicable);
  4. Copy of any court order/s or consent order/s made under the Family Law Act 1975 which has already determined that the dutiable property (the superannuation interest) is an asset of a party to a marriage or a de facto relationship;
  5. Confirm that the dutiable property is to be held solely for the purpose of providing a retirement benefit to the other party to the marriage or relationship (being for benefit of the Purchaser and/or the Transferee);
  6. Copy of the complete executed complying superannuation fund deed for both the Transferor complying superannuation fund and the Transferee complying superannuation fund;
  7. Copy of the list of current members of the complying superannuation fund;
  8. Copy of any deeds of amendment/variation thereto to the complying superannuation fund deed (if any);
  9. Copy of any deeds of appointment and retirement of trustee or change in trustee of the complying superannuation fund deed (if any);
  10. Copy of the custodian arrangement deed between the trustee of the complying superannuation fund and custodian (if applicable);
  11. Confirm that both the Transferor and Transferee complying superannuation funds are still complying by providing a copy of a printout of the Super Fund Lookup page; and
  12. Purchaser/Transferee Declaration

Section 68(4)

Refunds – break-up of marriage

  1. Original/copy of stamped Transfer document
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a marriage or de facto relationship.
  3. A financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975 of the Commonwealth that is binding on the parties to the agreement, or an order of a court under that Act or;
  4. An agreement made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.
  5. Copy of will/probate where transferee is the legal personal representative of a party to the marriage.

See Commissioner's Practice Note CPN 006.

Section 68(4A)

Refunds – break-up of domestic relationship

  1. Original/copy of stamped Transfer
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a domestic relationship.
  3. An order of a court made under the Property (Relationships) Act 1984; or a termination agreement within the meaning of section 44 of the Property (Relationships) Act 1984 that has been certified in accordance with section 47 of that Act, or a purchase at public auction of property that, immediately before the auction, was relationship property where the public auction is held to comply with any such order or agreement.
  4. Copy of will/probate where transferee is the legal personal representative of a party to the de facto relationship.

Section 68(4AA)

Refunds – break-up of de facto relationship

  1. Original/copy of stamped Transfer document.
  2. Completed Revenue NSW form: Application for exemption or refund – break-up of a marriage or de facto relationship.
  3. 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 under that Act or,
  4. On and from 19 May 2022 an agreement made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.
  5. Copy of will/probate where transferee is the legal personal representative of a party to the domestic relationship.

See Commissioner's Practice Note CPN 006.