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

Exempt

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

Next steps

For audit purposes, you must keep:

• the recognised agreement or court order, or certified copy of it
• the instrument made under the recognised agreement or court order, 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.

Next steps

Duty must be assessed on the unencumbered value of the property and transfer duty rates will apply.

For audit purposes, you must keep:

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

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: