Section 90L Family Law Act exemption (court orders) interactive help

Not exempt

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

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 court order or certified copy of it
• the instrument made under the court order or a copy of it
• 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 90L of the FLA.

Next steps

For audit purposes, you must keep:

• the court order or certified copy of it
• the instrument made under the court order or a copy of it
• 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: