Relationship break-up: duty requirements

For a transaction that is effected by, or in accordance with, a matrimonial instrument or a de facto relationship instrument, provide

1. the transaction record (such as a Family Court Order or transfer of land)
2. a completed Foreign Transfer Duty Declaration Form
3. a copy of the relevant matrimonial instrument:
   • a maintenance agreement registered under section 86 of the Family Law Act 1975 or approved under section 87 of that Act
   • a financial agreement made under sections 90B, 90C or 90D of the Family Law Act
   • a splitting agreement or
   • an order of a court under the Family Law Act
     or
4. a copy of the relevant de facto relationship instrument:
   • a financial agreement or former financial agreement within the meaning of those terms in section 205T of the Family Court Act 1997 or
   • an order of a court under
     • part 5A of the Family Court Act or
     • a law of the Commonwealth or another state or territory that substantially corresponds to the abovementioned Part
5. evidence of the break-up of the marriage or de facto relationship:
   • a copy of the divorce certificate or
   • a declaration by a party to the marriage to the effect that (as applicable)
     • the parties to the marriage are separated from each other and there is no reasonable likelihood of cohabitation being resumed
     • the parties intend to apply for dissolution or annulment of the marriage or
     • the marriage has irretrievably broken down or
   • a declaration by a party to the de facto relationship to the effect that the relationship has ended
6. if matrimonial or de facto relationship property is to be transferred to a child of either of the parties to the marriage or de facto relationship, provide an extract of the birth certificate of that child
7. if matrimonial or de facto relationship property is to be transferred to a trustee of a child referred to above, provide a copy of the document that evidences the trustee relationship
8. if matrimonial property is to be transferred to a trustee of a superannuation fund, provide a copy of the relevant trust deed
9. any other relevant information that may assist in the assessment of duty

An assessment of duty will not be issued until all required information is provided.