Duties Act 2001

This section applies if—

duty has been paid on a transaction to the extent that it gives effect to an instrument for the transfer, or agreement for the transfer, of—

matrimonial property from 1 party to a marriage to the other party; or

de facto relationship property from 1 de facto partner to the other; and

duty was paid on the basis that the instrument was not a matrimonial instrument or de facto relationship instrument; and

either of the following applies—

when the duty was paid, the instrument was a matrimonial instrument or de facto relationship instrument for the property;

after the duty was paid, the instrument becomes a matrimonial instrument or de facto relationship instrument for the property.

On application made by a party to the marriage or 1 of the de facto partners, the commissioner must make a reassessment of duty for the transfer as if it were exempt from duty under section 424.

The application must be made within 6 months after—

if subsection (1)(c)(i) applies—the instrument is made; or

if subsection (1)(c)(ii) applies—the instrument becomes a matrimonial instrument or de facto relationship instrument for the property.

The applicant must lodge the matrimonial instrument or de facto relationship instrument for the property with the application.