Exemption—matrimonial and de facto relationship instruments
424 Exemption—matrimonial and de facto relationship instruments
Duty is not imposed on a transaction to the extent that it gives effect to a matrimonial instrument or de facto relationship instrument.
Notes—
1 Exemptions for duty for particular instruments and maintenance agreements are provided in the Family Law Act 1975 (Cwlth), section 90.
2 Exemptions for duty for particular instruments and agreements relating to financial matters, in the event of a breakdown in a marriage, are provided in the Family Law Act 1975 (Cwlth), section 90L.
3 Exemptions for duty for particular instruments and agreements relating to financial matters, in the event of a breakdown of a de facto relationship, are provided in the Family Law Act 1975 (Cwlth), section 90WA.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.