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De facto relationship instruments (s.422(a))

De facto relationship instruments (s.422(a)) interactive help

This interactive tool will help you determine if an exemption applies to certain recognised agreements under s.422(a) of the Duties Act.

Topics on this page

Interactive help pages

Additional foreign acquirer duty residential land
Aggregated transactions (s.30)
Change of trustee exemption (s.117)
Correcting a clerical error exemption (s.152)
De facto relationship instruments (s.422(a))
De facto relationship instruments (s.422(c))
Deceased person’s estate exemption (s.124)
Family business concession—prescribed business (s.105A)
Family business concession—primary production (s.105)
Family trust exemption (s.118)
Other transfers of eligible superannuation entities exemption (s.130B)
Particular residences exemption (s.151)
Particular vestings exemption (s.125)
Section 90 Family Law Act exemption
Section 90L Family Law Act exemption (court orders)
Section 90L Family Law Act exemption (financial agreements)
Section 90WA Family Law Act exemption (court orders)
Section 90WA Family Law Act exemption (financial agreements)
Security trust exemption (s.121)
Superannuation fund exemption (s.119)
Transfer by direction to superannuation custodian exemption (s.130A)
Unincorporated association trust exemption (s.120)
Variation of a trust

Under section 424 of the Duties Act 2001, transfer duty is not imposed on certain recognised agreements made to resolve property matters at the end of a de facto relationship.

Refer to the toolkit for guidance.

Answer the following questions to determine if an exemption applies to the transaction you are self assessing.

Do you have a recognised agreement?

Read section 266 of the Property Law Act 1974 for the meaning of recognised agreement.

Does the recognised agreement deal with the de facto relationship property?

See section 423 of the Duties Act for the meaning of de facto relationship property. View examples of dutiable and exempt transactions.

Exempt

Based on the information that you have provided, the recognised agreement is exempt under section 424 of the Duties Act.

Next steps

For audit purposes, you must keep:

the recognised agreement or a certified copy of it
the instrument made under the recognised agreement or a copy of it
the completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Not exempt

Based on the information that you have provided, the transaction does not satisfy the exemption requirements.