Relationship

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

Select one of these options to see if the exemption applies.

Is the transferor and the transferee/s in the transfer

Explanation:

In order to be eligible for the exemption the parties to the transfer must be the married couple or de facto partners ONLY. No other person can be a party to the transfer.

See Section 67(1)(c) of the Duties Act, 1997

In the case of de facto partners, the exemption will only apply where they have been in the relationship for at least 2 years before the date of the transfer.

See Section 67(1)(d) of the Duties Act, 1997

De facto partners includes same sex couples.

More information