68Exemptions—break-up of marriages and other relationships

#### 68 Exemptions—break-up of marriages and other relationships 68 Exemptions—break-up of marriages and other relationships > > (1) Break-up of marriage No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of matrimonial property if— > > > > > (a) the property is transferred, or agreed to be sold or transferred, to— > > > > > > > (i) the parties to a marriage that is dissolved or annulled, or that, in the opinion of the Chief Commissioner, has broken down irretrievably, or > > > > > > > (ii) either of the parties to such a marriage, or > > > > > > > (iii) a child or children of either of the parties to such a marriage, or > > > > > > > (iv) a trustee of a child or children of either of the parties to such a marriage, or > > > > > > > (v) a trustee under the [Bankruptcy Act 1966](http://www.legislation.gov.au/) of the Commonwealth of the estate of either of the parties to such a marriage, and > > > > > (b) the transfer or agreement is effected by or in accordance with— > > > > > > > (i) a financial agreement made under section 90B, 90C or 90D of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth that, under that Act, is binding on the parties to the agreement, or > > > > > > > (ii) an order of a court under that Act, or > > > > > > > (iia) an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing matrimonial property as a consequence of the dissolution, annulment or breakdown of the marriage, or > > > > > > > (iii) a purchase at public auction of property that, immediately before the auction, was matrimonial property where the public auction is held to comply with any such agreement or order. > > > (1A) Break-up of de facto relationship No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of relationship property if— > > > > > (a) the property is transferred, or agreed to be sold or transferred, to— > > > > > > > (i) the parties to a de facto relationship that, in the opinion of the Chief Commissioner, has broken down irretrievably, or > > > > > > > (ii) either of the parties to such a de facto relationship, or > > > > > > > (iii) a child or children of either of the parties to such a de facto relationship, or > > > > > > > (iv) a trustee of a child or children of either of the parties to such a de facto relationship, or > > > > > > > (v) a trustee under the [Bankruptcy Act 1966](http://www.legislation.gov.au/) of the Commonwealth of the estate of either of the parties to such a de facto relationship, and > > > > > (b) the transfer or agreement is effected by or in accordance with— > > > > > > > (i) a financial agreement made under section 90UB, 90UC or 90UD of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth that, under that Act, is binding on the parties to the agreement, or > > > > > > > (ii) an order of a court under that Act, or > > > > > > > (iia) an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship, or > > > > > > > (iii) a purchase at public auction of property that, immediately before the auction, was relationship property where the public auction is held to comply with any such agreement or order. > > > (2) Break-up of domestic relationship No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of relationship property if— > > > > > (a) the property is transferred, or agreed to be sold or transferred, to the parties to a domestic relationship that has, in the opinion of the Chief Commissioner, been terminated or to either of them, or to a child or children of either of them or a trustee of such a child or children, and > > > > > (b) the transfer or agreement is effected by or in accordance with— > > > > > > > (i) an order of a court made under the [Property (Relationships) Act 1984](/view/html/inforce/current/act-1984-147), or > > > > > > > (ii) a termination agreement within the meaning of section 44 of the [Property (Relationships) Act 1984](/view/html/inforce/current/act-1984-147) that has been certified in accordance with section 47 of that Act, or > > > > > > > (iii) a purchase at public auction of property that, immediately before the auction, was relationship property where the public auction is held to comply with any such order or agreement. > > > (3) Associated transactions No duty is chargeable under this Chapter on a dutiable transaction to the extent that— > > > > > (a) for purposes of or ancillary to a transfer referred to in subsection (1), (1A) or (2), it transfers a share that is matrimonial property or relationship property to a person not a party to the relevant marriage or relationship, in order to comply with a requirement of or prescribed under the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth, or > > > > > (b) it is a declaration of trust, by the transferee of a share transferred as referred to in paragraph (a), for the benefit of a party to the marriage or relationship. > > > (3A) Superannuation interests No duty is chargeable under this Chapter on a dutiable transaction that is a transfer of, or an agreement to transfer, dutiable property from the trustee or custodian of the trustee of a complying superannuation fund to the trustee or custodian of the trustee of another complying superannuation fund if— > > > > > (a) the dutiable property is a superannuation interest (within the meaning of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth) of a party to a marriage or de facto relationship that— > > > > > > > (i) has been dissolved or annulled or has, in the opinion of the Chief Commissioner, broken down irretrievably (in the case of a marriage), or > > > > > > > (ii) has, in the opinion of the Chief Commissioner, broken down (in the case of a de facto relationship), and > > > > > (b) the dutiable property is to be held solely for the purpose of providing a retirement benefit to the other party to the marriage or relationship, and > > > > > (c) the transfer or agreement is effected by or in accordance with a financial agreement that is binding on the parties to the agreement, or an order of a court, under the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth. > > > (4) Refunds—break-up of marriage If— > > > > > (a) ad valorem duty under this Chapter was paid on a transfer, or an agreement for the sale or transfer, of matrimonial property to— > > > > > > > (i) the parties to a marriage, or > > > > > > > (ii) either of the parties to a marriage, or > > > > > > > (iii) a child or children of either of the parties to a marriage, or > > > > > > > (iv) a trustee of a child or children of either of the parties to a marriage, or > > > > > > > (v) a trustee under the [Bankruptcy Act 1966](http://www.legislation.gov.au/) of the Commonwealth of the estate of either of the parties to a marriage, and > > > > > (b) the transfer or agreement was effected as referred to in section 68 (1) (b), and > > > > > (c) the marriage has been dissolved or annulled or has broken down irretrievably, > > > > the Chief Commissioner must reassess the transfer or agreement and refund the duty paid. > > > (4AA) Refunds—break-up of de facto relationship If— > > > > > (a) ad valorem duty under this Chapter was paid on a transfer, or an agreement for the sale or transfer, of relationship property to— > > > > > > > (i) the parties to a de facto relationship, or > > > > > > > (ii) either of the parties to a de facto relationship, or > > > > > > > (iii) a child or children of either of the parties to a de facto relationship, or > > > > > > > (iv) a trustee of a child or children of either of the parties to a de facto relationship, or > > > > > > > (v) a trustee under the [Bankruptcy Act 1966](http://www.legislation.gov.au/) of the Commonwealth of the estate of either of the parties to a de facto relationship, and > > > > > (b) the transfer or agreement was effected as referred to in section 68 (1A) (b), and > > > > > (c) the de facto relationship has broken down, > > > > the Chief Commissioner must reassess the transfer or agreement and refund the duty paid. > > > (4A) Refunds—break-up of domestic relationship If— > > > > > (a) ad valorem duty under this Chapter was paid on a transfer, or an agreement for the sale or transfer, of relationship property to the parties to a domestic relationship or to either of them, or to a child or children of either of them or to a trustee of such a child or children, and > > > > > (b) the transfer or agreement was effected as referred to in section 68 (2) (b), and > > > > > (c) the domestic relationship has been terminated, > > > > the Chief Commissioner must reassess the transfer or agreement and refund the duty paid. > > > (4B) Evidence of exemption A party to a marriage, de facto relationship or domestic relationship may provide a declaration, in an approved form, to the Chief Commissioner to the effect that— > > > > > (a) in the case of a marriage— > > > > > > > (i) the party intends to apply for a dissolution or annulment of the marriage, or > > > > > > > (ii) the parties to the marriage have separated, and there is no reasonable likelihood of cohabitation being resumed, or > > > > > (b) in the case of a de facto relationship or domestic relationship, the relationship has broken down or been terminated. > > > > The Chief Commissioner is required to have regard to any such declaration in exercising his or her functions under this section. > > > (4C) Power to require other evidence Subsection (4B) does not limit the functions of the Chief Commissioner under section 72 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > (4D) Vested bankruptcy property This section applies in respect of vested bankruptcy property (within the meaning of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth) of a party to a marriage or de facto relationship in the same way as it applies to matrimonial property or relationship property. > > > (4E) This section applies to a legal personal representative of a deceased person in the same way as it applied to the person. > > > (5) Definitions In this section— > > > > marriage includes a void marriage. > > > > matrimonial property means property in relation to the parties to a marriage or of either of them (within the meaning of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth), including any property treated as property in relation to the parties or of either of them as a result of an order made under that Act. > > > > party to a marriage includes a person who was a party to a marriage that has been dissolved or annulled, in Australia or elsewhere. > > > > relationship property— > > > > > (a) in relation to a de facto relationship, means property in relation to the parties to the de facto relationship or of either of them (within the meaning of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth), including any property treated as property in relation to the parties or of either of them as a result of an order made under that Act, or > > > > > (b) in relation to a domestic relationship, means property of the parties to the relationship or of either of them. > > **s 68:** Am 1998 No 44, Sch 1 \[13\]; 1999 No 4, Sch 2.9 \[1\]–\[7\]; 2000 No 51, Sch 2 \[5\]; 2001 No 34, Sch 4.14 \[6\]; 2001 No 96, Sch 1 \[4\]–\[8\]; 2005 No 51, Sch 1 \[9\]; 2009 No 51, Sch 1.5 \[18\]–\[25\]; 2010 No 46, Sch 1.3 \[15\]; 2012 No 20, Sch 1 \[13\]; 2014 No 19, Sch 1 \[2\]; 2016 No 32, Sch 1 \[6\]; 2017 No 11, Sch 1 \[17\]–\[20\]; 2017 No 25, Sch 2.4 \[2\]–\[4\]; 2022 No 16, Sch 1\[10\]; 2024 No 90, Sch 1\[6\].