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Property professionals EDR guide: Section 104B of the Duties Act

Guide for EDR users to self-assess and process the duty exemption for eligible property transfers between married couples and de facto partners.

This EDR assessing guide is provided to assist industry professionals understand the requirements when self-assessing and processing transactions using EDR.

For a comprehensive understanding, it is recommended that this guide is read in its entirety.

Chapters

1. Overview

Introduction to the exemption under Section 104B of the Duties Act 1997.
2. Supporting information

Evidence required to support the exemption for property transfers between married couples and de facto partners.
3. Assessing transfer duty

Eligibility criteria and common scenarios for assessing property transfers between married couples and de facto partners.
4. Processing instructions

Instructions on how to process an EDR assessment and other lodgement requirements for Section 104B of the Duties Act.
5. Record keeping

Know what records to retain for audit purposes when claiming the exemption under Section 104B of the Duties Act.
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1. Overview