91Exemption from duty

91 Exemption from duty (1) A conveyance of dutiable property is exempt from duty if: (a) the parties to the conveyance are or were parties to a marriage or de facto relationship under the Family Law Act 1975 (Cth); and (b) within 12 months after the date of the conveyance, an order is made by the Family Court for the distribution of property between the parties to the conveyance under Part VIII or VIIIAB of the Family Law Act 1975 (Cth); and (c) the terms of the conveyance are consistent with the order. (2) A conveyance of dutiable property is exempt from duty if: (a) the parties to the conveyance are or were parties to a marriage or de facto relationship under the Family Law Act 1975 (Cth); and (b) the conveyance occurred after the irretrievable breakdown of the marriage or de facto relationship; and (c) within 12 months after the date of the conveyance, a binding financial agreement for the distribution of property between the parties to the conveyance is made under Part VIIIA or VIIIAB of the Family Law Act 1975 (Cth); and (d) the terms of the conveyance are consistent with the (3) Except as otherwise provided by the Taxation Administration Act 2007, the Commissioner must refund any duty paid on a conveyance before it becomes exempt under subsection (1) or (2).