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Chapters

  1. Overview
  2. Change in beneficial ownership of dutiable property
  3. Change in beneficial ownership of dutiable property - Regulation
  4. Change in beneficial ownership - Grant of an Option
  5. Acknowledgement of trust
  6. Off the plan transactions
  7. Breakup of marriages and de facto relationships
  8. Transfer of certain business property between family members
  9. Surcharge purchaser duty Australian-based developer
  10. Tax avoidance schemes
  11. Other changes to the Taxation Administration Act 1996
  12. Land Tax
  13. First Home Owner Grant
  14. Other legislative changes

7. Breakup of marriages and de facto relationships

Section 68 (1A) of the Duties Act 1997

For an exemption from duty due to the break-up of de facto relationships, section 68(1A)(b) of the Duties Act 1997 stipulates that the transfer or agreement is effected by a binding financial agreement, court order or purchase at a public auction where the property was relationship property immediately before the auction.

For transactions entered into on or after 19 May 2022, section 68(1A)(b) was amended to include an agreement made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.

What are the evidentiary and identification requirements?

This information has been updated on our website and includes a link to the client identification requirements for this transaction type.

What forms do I need?

Minor changes to the forms required for this transaction have been made in accordance with the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022. The updated forms must be used for transactions entered into on or after 19 May 2022.

There is no change. These transactions will continue to be available via EDR.

Where can I find more information?