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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Section 90L Family Law Act exemption (financial agreements) interactive help

Part VIIIA of the Family Law Act 1975 (Cwlth) (FLA) provides for certain matrimonial agreements to be exempt from duty. Financial agreements made in accordance with Part VIIIA of the FLA are exempt under section 90L.

Answer the following questions to determine if a transaction made in accordance with a financial agreement is exempt.

Refer to the toolkit for guidance.

If more than one property is being transferred under the financial agreement (resulting in multiple transfers), each transfer must be assessed separately.

Last updated: 16 March 2023