72Transfer to partner of interest in principal place of

72 Transfer to partner of interest in principal place of residence (1) Duty under this chapter is not payable in relation to a transfer by someone to the person’s partner of dutiable property consisting of an interest in property if the commissioner is satisfied that, at the date of transfer of the interest, the property is used as their principal place of residence. Note The dictionary defines partner as a person’s spouse or someone with whom the person has a domestic relationship. Domestic relationship is defined in the dictionary to have the same meaning as in the Domestic Relationships Act 1994, s 3. (2) However, subsection (1) only applies if the transfer results in the property being held by the partners as— (a) joint tenants; or (b) tenants in common in equal shares; or (c) tenants in common in shares that are proportionate to the contributions of the partners towards the purchase and improvement of the property; or (d) tenants in common in shares that are in proportions prescribed by regulation.