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Transfer of property

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Transfer - break-up of marriage or domestic relationship

A transfer of property is generally liable to full duty at the general rate based on the dutiable value of the dutiable property listed on the transfer.

Where the transfer is a result of a breakdown of a marriage or domestic relationship, however, the transfer 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.

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Last updated: 2008-05-09
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