Sale of property
- The items listed below are not links. They indicate where you are in this process.
Start
Relationship
Marital status
Eligible purchaser
Matrimonial property
Conditions of sale
Conclusion - exempt
Conclusion - liable
Agreement for sale - break-up of marriage or domestic relationship
An agreement for sale is generally liable to full duty at the general rate based on the dutiable value of the dutiable property listed on the agreement.
Where the agreement is as a result of a breakdown of a marriage or domestic relationship, however, the agreement may be eligible for an exemption if:
matrimonial property is sold or transferred to:
a) one of the parties to the marriage or to a child or children of either of them, or
b) to a trustee for this child or children
or
relationship property is sold or transferred to:
a) one of the parties to the domestic relationship or to a child or children of either of them, or
b) to a trustee for this child or children.
More information
