(1)  No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of dutiable property if it is proved to the satisfaction of the Commissioner that –

(a) as a result of the transfer or agreement, the whole of the property is or will be held by the parties to a marriage or significant relationship, or by caring partners, as joint tenants or as tenants in common in equal shares; and

(b) the dutiable property –

(i) is land that has erected on it a private dwelling house and was solely or principally used, as at the date of transfer, as the principal place of residence of the parties to the marriage or significant relationship, or of the caring partners; or

(ii) .  .  .  .  .  .  .  .  

(iii) is shares that confer an entitlement to exclusive possession of a company title dwelling that was solely or principally used, as at the date of transfer, as the principal place of residence of the parties to the marriage or significant relationship, or of the caring partners; and

(c) both the transferor and the transferee are the parties to the marriage or significant relationship, or are the caring partners, or one of them and no other person is a party to the transfer.

(1A)  If –

(a) ad valorem duty was paid on a transfer of vacant land; and

(b) as a result of the transfer, the whole of the property is held by the parties to a marriage or significant relationship, or by caring partners, as joint tenants or as tenants in common in equal shares; and

(c) the parties to the marriage or significant relationship, or the caring partners, within 2 years from the date of the transfer referred to in paragraph (a) , use the land as the site of a private dwelling house that is solely or principally used as their principal place of residence; and

(d) both the transferor and the transferee are the parties to the marriage or significant relationship, or are the caring partners, or one of them and no other person is a party to the transfer –

the Commissioner must reassess the transfer and refund the duty paid.

(2)  In this section –

private dwelling house includes a lot, within the meaning of the Strata Titles Act 1998 , used as a place of residence.