Section 90 Family Law Act exemption interactive help

Not exempt

Based on the information that you have provided, the transaction is not exempt under section 90 of the FLA.

Next steps

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

For audit purposes, you must keep:

• a sealed court order or certified copy of it
• a copy of the stamped transaction
• evidence of value
• a 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:

Exempt

Based on the information that you have provided, this transaction is exempt under section 90 of the FLA.

Next steps

For audit purposes, you must keep:

• a sealed court order or certified copy of it
• a copy of the stamped transaction
• evidence of value
• a 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: