Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) No duty is chargeable under this chapter on a transfer of dutiable property under—
(a) an order of a court under the Family Law Act 1975 (Cwlth) or the Married Persons Property Act 1986 ; or
(b) any other order of a court for the distribution of property consequent on the end of the relationship between partners.
Note The dictionary defines partner as a person's spouse or someone with whom the person has a domestic relationship. Domestic relationship is defined in the dictionary to have the same meaning as in the Domestic Relationships Act 1994 , s 3.
(2) No duty is chargeable under this chapter on a transfer of dutiable property under a financial agreement made under the Family Law Act 1975 (Cwlth), section 90B, section 90C or section 90D that is binding on the parties under that Act, if—
(a) the commissioner is satisfied that the transfer is consequent on the dissolution, annulment or irretrievable breakdown of a marriage; and
(b) the property is matrimonial property; and
(c) the transfer is—
(i) to the parties to the marriage, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for the child or children.
(3) No duty is chargeable under this chapter on a transfer of dutiable property under a part VIIIAB financial agreement made under the Family Law Act 1975 (Cwlth), section 90UB, section 90UC or section 90UD that is binding on the parties under that Act, if—
(a) the commissioner is satisfied that the transfer is consequent on the end of the de facto relationship between the parties; and
(b) the property is relationship property; and
(c) the transfer is—
(i) to the parties to the relationship, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for the child or children.
(4) No duty is chargeable under this chapter on a transfer of dutiable property under a domestic relationship agreement, or a termination agreement, under the Domestic Relationships Act 1994 , if—
(a) the agreement is in writing and signed by each party; and
(b) the agreement is endorsed with, or accompanied by, the certificates mentioned in that Act, section 33 (1) (d) for each party; and
Note The certificates relate to independent legal advice about the agreement.
(c) the commissioner is satisfied that the transfer is consequent on the end of the domestic relationship between the parties; and
(d) the property is relationship property; and
(e) the transfer is—
(i) to the parties to the relationship, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for the child or children.
(5) For subsection (2) (a), in deciding whether a transfer is consequent on the irretrievable breakdown of a marriage, the commissioner must have regard to any statutory declaration made by a party to the marriage to the effect that—
(a) the party intends to apply for dissolution or annulment of the marriage; or
(b) the parties to the marriage have separated, and there is no reasonable likelihood of cohabitation being resumed.
(6) For subsection (3) (a), in deciding whether a transfer under a part VIIIAB financial agreement is consequent on the end of a de facto relationship, the commissioner must have regard to any separation declaration made by a spouse party to the agreement under the Family Law Act 1975 (Cwlth), section 90UF.
(7) For subsection (4) (c), in deciding whether a transfer under a domestic relationship agreement is consequent on the end of a relationship, the commissioner must have regard to any statutory declaration made by a party to the relationship to the effect that—
(a) the relationship has ended; or
(b) if the relationship is a civil partnership—the party has given, or intends to give, a termination notice to the registrar-general under the Civil Partnerships Act 2008 .
(8) Subsections (5), (6) and (7) do not limit the commissioner's powers under the Taxation Administration Act, section 82 (Power to require information, instruments or records or attendance for examination).
(9) For this section:
"child" means a person under 18 years old.
"de facto relationship"—see the Family Law Act 1975 (Cwlth), section 4AA.
"spouse party"—see the Family Law Act 1975 (Cwlth), section 4.