Transfer of property
- The items listed below are not links. They indicate where you are in this process.
Start
Relationship
Marital status
Eligible transferee
Matrimonial property
Conditions of transfer
Conclusion - exempt
Conclusion - liable
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.
More information
