Sale between married or de facto couples
- The items listed below are not links. They indicate where you are in this process.
Start
Relationship
Ownership
Property type
Place of residence
Conclusion - exempt
Conclusion - liable
An agreement for the sale of land is a dutiable transaction and would normally be liable to full duty at the general rate.
See section 8(1) of the Duties Act.
However, where the agreement is between a married couple or de facto partners and the property which is agreed to be sold or transferred is either:
the family home, or
vacant land which is intended to be used as the site of the family home,
an exemption from duty may apply. See Section 67 of the Duties Act.
More information
Last updated: 09-May-2008