Duties Act 1999

Duty under this Act is not payable in relation to a transaction made under, a part 8AB financial agreement made under the Family Law Act 1975 (Cwlth), section 90UB, section 90UC or section 90UD that is binding on the parties under that Act, if—

the commissioner is satisfied that the transaction is consequent on the end of the de facto relationship between the parties; and

the property that is the subject of the transaction is relationship property; and

for a transfer of dutiable property or property in a motor vehicle, the transfer is—

to the parties to the relationship, or to either of them; or

to a child or children of either of them, or to a trustee for the child or children; and

for a chapter 3 transaction, the parties to the transaction are—

the parties to the relationship, or either of them; or

a child or children of either of them, or a trustee for the child or children.

For subsection (1) (a), in deciding whether a transaction under a part 8AB financial agreement is consequent on the end of a de facto relationship, the commissioner must have regard to any separation declaration made by a spouse party to the agreement under the Family Law Act 1975 (Cwlth), section 90UF.

The commissioner may require a person to provide information, attend and give evidence before the commissioner or an authorised officer and produce a record or other document to the commissioner (see Taxation Administration Act, s 82).