Particular residences exemption (s.151) interactive help

Is there a residence on the land, for example, a house or apartment?

Is an interest in the land being gifted?

For this exemption, it will still be a gift when 1 party takes on a liability under an existing mortgage.

Is the gift being made from 1 partner in a relationship to the other partner?

Is the relationship:

Have they resided together as a couple for 2 years?

After the transfer, will the couple own the whole residence together as joint tenants or tenants in common in equal shares?

Will the couple occupy the existing residence as their home after the transfer?

Based on the information that you have provided, the transaction is not exempt under section 151 of the Duties Act 2001.

Transfer duty applies to the value of the property transferred.

Based on the information that you have provided, the transaction is exempt under section 151 of the Duties Act 2001.

See home and property owner exemptions for instructions on how to claim the exemption and what documents you need to lodge.

Registered self assessors should refer to the particular residences toolkit for instructions on how to lodge in QRO Online.