Marriage and domestic relationships—transfer of principal place of residence
43 Marriage and domestic relationships—transfer of principal place of residence
No duty is chargeable under this Chapter in respect of a transfer of dutiable property from one person to another person, or from 2 persons to 1 of them, or from one person to themselves and another person if—
the persons are spouses or domestic partners of each other; and
the transaction meets the requirements set out in subsection (2).
For the purposes of subsection (1), the requirements are—
no person (other than a person referred to in subsection (1)) takes or is entitled to take an interest in the dutiable property the subject of the transfer; and
there is no consideration for the transfer; and
the property is residential property.
S. 43AA inserted by No. 22/2018 s. 11.
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