Transfer of property
- The items listed below are not links. They indicate where you are in this process.
Conditions of transfer
Conclusion - exempt
Conclusion - liable
Transfer – breakdown of marriage or other relationships
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.
However where the transfer is a result of a breakdown of a marriage, de facto relationship or domestic relationship, 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,
relationship property is sold or transferred to:
a) one of the parties to the defacto or domestic relationship or to a child or children of either of them, or
b) to a trustee of such child or children.