Stamp Duties Act 1923

In this section—

a maintenance agreement; or

a financial agreement; or

a splitting agreement;

a maintenance agreement approved by a court by order under section

a maintenance agreement registered in a court under section 86 of the Family Law Act 1975 of the Commonwealth or under regulations made pursuant to section 89 of that

a flag lifting agreement; or

a superannuation agreement, that has effect under Part VIIIB of the

a superannuation fund within the meaning of the

an approved deposit fund within the meaning of the

a retirement savings account within the meaning of the

an account within the meaning of the

if the fund has a trustee (within the ordinary meaning of that word)—the trustee of the fund; or

if paragraph (a) does not apply and a person is identified in accordance with the regulations as the trustee of a fund for the purposes of this definition—the person identified in accordance with the regulations; or

in any other case—the person who manages the fund, and includes any other person who has power to make payments to the members of a superannuation scheme or plan that is constituted by, or incorporates, a superannuation fund.

The following instruments are exempt from stamp duty:

a Family Law agreement;

a deed or other instrument (including an application to transfer registration of a motor vehicle) to give effect to, or consequential on—

a Family Law agreement; or

a Family Law order, if—

the agreement or order relates to—

a marriage that has been dissolved or annulled; or

a marriage or de facto relationship that the Commissioner is satisfied has broken down irretrievably; and

the instrument—

provides for the disposition of property between the parties to the marriage (or former marriage) or former de facto relationship and no other person, other than a trustee of a superannuation fund (if relevant), takes or is entitled to take an interest in property in pursuance of the instrument;

in the case of an application to transfer registration of a motor vehicle—is consequential on a disposition of property between the parties to the marriage (or former marriage) or former de facto relationship;

at the time of the execution of the instrument the parties were, or had been, married to, or in a de facto relationship with, each other;

a deed or other instrument executed by a trustee of a superannuation fund to give effect to, or consequential on—

a Family Law agreement; or

a Family Law order; or

the provisions of any Act or law (including an Act or subordinate legislation of the Commonwealth) relating to the transfer or disposition of property or any entitlements on account of a Family Law agreement or Family Law order.

If an instrument was not exempt from stamp duty under this section by reason only that—

in the case of an instrument relating to a marriage—

the marriage of the 2 persons had not been dissolved or annulled; and

the Commissioner was not satisfied that the marriage of the

in the case of an instrument relating to a de facto relationship—the Commissioner was not satisfied that the relationship of the 2 persons had broken down irretrievably, a party to the marriage or de facto relationship who paid stamp duty on the instrument is entitled to a refund of the duty—

if the marriage is subsequently dissolved or annulled;

if the Commissioner is subsequently satisfied that the marriage or de facto relationship has broken down irretrievably.

The Commissioner may require a party to an instrument in respect of which an exemption is claimed under this section to provide such evidence (verified, if the Commissioner so requires, by statutory declaration) as the

This section, as re-enacted by the Stamp Duties (Miscellaneous) Amendment

in relation to Family Law agreements—both prospectively and retrospectively;

in relation to any other kind of instrument—to instruments executed after the commencement of that Act.