Family transfers

No transfer duty is payable where a transfer of residential land is between a married couple or de facto partners and the property being transferred is either:

• the family home (principal place of residence)
• vacant land, which is intended to be used as the site of the family home.

As a result of the transfer, the property must be held equally by both partners.

De facto couples must be living together for at least two years before applying for this exemption.

Foreign transferees, who are eligible for this exemption, must still pay surcharge purchaser duty at eight per cent of the value of property they receive.

If the family home is also used for other purposes, the exemption will only apply to the residential part of the home.

The residential land must be used solely for residential purposes and not for commercial, industrial or professional purposes.

However, the use of not more than one room for a non-residential purpose is disregarded, if the use relates to a business or undertaking that is primarily conducted elsewhere.

For example, you may usually work in an office but, on occasions, use your study to work from home - the exemption would still apply.

If you're using more than one room in your home to conduct your business, the exemption wouldn't apply. However, the duty on the transfer or agreement may be reduced.

The dutiable value of the land is reduced by the residential component, as determined by the relevant apportionment factor.

You may be exempt from paying transfer duty on your matrimonial or relationship property after a marriage, de facto or domestic relationship break-up. A domestic relationship is one where two adults, who aren’t married, live with each other to provide care and domestic support.

To be eligible, the property must be transferred to:

• the partners in the relationship, or either of them
• a child or children of either partner
• a trustee for the child, or children of either partner.

Foreign transferees

Foreign transferees, who are eligible for this exemption, won't pay surcharge purchaser duty.

Matrimonial/relationship property

Matrimonial property is property owned by the parties to a marriage, or property owned by either of them.

To apply for the exemption, you must provide these additional documents:

• completed exemption from duty - transfers between married couples and de facto partners form (PDF, 272 KB) (if you’re applying for an exemption)
• completed concession from duty - transfers between married couples and de facto partners form (PDF, 255 KB) (if you’re applying for a concession).

To apply for the exemption, you must provide these additional documents:

• completed application for exemption or refund – break-up of a marriage or de facto relationship (PDF, 326 KB); and

• For the break-up of a marriage
  • financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975, or a court order; or
  • an agreement that has been made for the purpose of dividing matrimonial property, as a consequence of the dissolution, annulment or breakdown of the marriage

• For the break-up of a de facto relationship
  • financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975, or a court order; or
  • for transactions entered into on or after 19 May 2022, an agreement that has been made for the purpose of dividing relationship property, as a consequence of the breakdown of the relationship

To apply for the exemption, you must provide:

• completed application for exemption or refund – break-up of a domestic relationship (PDF, 260 KB)
• a court order, made under the Property (Relationships) Act 1984, or a certified termination agreement.