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s 70Q

Certain instruments not liable to duty

In force
Volume 1s 1-90
Part VIIChildren
Division 14Miscellaneous
Subdivision COther matters

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.

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Section 70Q — Certain instruments not liable to duty — Family Law Act 1975 (Commonwealth) — Barrister AI