70QCertain instruments not liable to duty

#### 70Q Certain instruments not liable to duty (1) The following instruments are not subject to any duty or charge under any law of a State or Territory or any law of the Commonwealth that applies only in relation to a Territory: (a) an instrument executed under, or for the purposes of, an order made under this Part; (b) an eligible parenting plan that confers a benefit in relation to a child, to the extent to which it confers the benefit; (c) an instrument executed under, or for the purposes of, an eligible parenting plan and that confers a benefit in relation to a child, to the extent to which it confers the benefit. (2) An eligible parenting plan is a parenting plan: (a) that is a registered parenting plan within the meaning of subsection 63C(6); and (b) that is not a maintenance agreement, or, if it is a maintenance agreement, it relates to a child who is not a child of the marriage to which the maintenance agreement relates; and (c) that: (i) is made by the parties to a de facto relationship in connection with the breakdown of that relationship; or (ii) relates to a child whose parents (being parties to the plan) were neither married to each other, nor living with each other in a de facto relationship, at the time of the child’s conception. (3) In this section, a reference to an instrument that confers a benefit in relation to a child includes a reference to an instrument that confers an entitlement to property in relation to a child even though the instrument also deprives the child or another person of an entitlement to other property in relation to the child.