DUTIES ACT 2008 - SECT 131
DUTIES ACT 2008 - SECT 131
131 . Transactions in accordance with matrimonial instrument or de facto relationship instrument
(1) Nominal duty is
chargeable on a dutiable transaction to the extent that it is in accordance
with a matrimonial instrument if —
(c) the
parties to the marriage are separated or divorced from each other or the
marriage has irretrievably broken down; and
(d)
under the transaction, the matrimonial property is, or is to be, transferred
to —
(i)
either, or both, of the parties to the marriage; or
(ii)
a child, or children, of either of the parties to the
marriage, or a trustee of such a child or children; or
(iii)
a trustee of a superannuation fund.
(2) Nominal duty is
chargeable on a dutiable transaction to the extent that it is in accordance
with a de facto relationship instrument if —
(c) the
de facto relationship between the de facto partners has ended; and
(d)
under the transaction, the de facto relationship property is, or is to be,
transferred to —
(i)
either, or both, of the de facto partners to the
relationship; or
(ii)
a child, or children, of either of the de facto partners
to the relationship, or a trustee of such a child or children; or
(iii)
a trustee of a superannuation fund.
[Section 131 amended: No. 16 of 2022 s. 5; No. 28
of 2022 s. 39.]