Duties Act 1999

Duty under this Act is not payable in relation to a transaction made under a domestic relationship agreement or termination agreement under the Domestic Relationships Act 1994, if—

the agreement is in writing and signed by each party; and

the agreement is endorsed with, or accompanied by, the certificates mentioned in that Act, section 33 (1) (d) for each party; and

Note The certificates relate to independent legal advice about the agreement.

the commissioner is satisfied that the transaction is consequent on the end of the domestic 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) (c), in deciding whether a transaction under a domestic relationship agreement is consequent on the end of a relationship, the commissioner must have regard to any statement made by a party to the relationship to the effect that—

the relationship has ended; or

if the relationship is a civil union—the party has given, or intends to give, a termination notice to the registrar-general under the Civil Unions Act 2012; or

if the relationship is a civil partnership—the party has given, or intends to give, a termination notice to the registrar-general under the Domestic Relationships Act 1994.

Note 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).

Chapter 12 Miscellaneous