South Australian Numbered Acts

STATUTES AMENDMENT (DE FACTO RELATIONSHIPS) ACT 2011 (NO 27 OF 2011) - SECT 6

6—Amendment of section 71CA—Exemption from duty in respect of Family Law instruments

        (1)         Section 71CA(1)—before the definition of "Family Law agreement insert:

"de facto relationship" has the same meaning as in the Family Law Act 1975 of the Commonwealth;

        (2)         Section 71CA(1), definition of "Family Law order —after "VIIIA" insert:

, VIIIAB

        (3)         Section 71CA(1), definition of "financial agreement —delete the definition and substitute:

"financial agreement" means a financial agreement made under Part VIIIA or VIIIAB of the Family Law Act 1975 of the Commonwealth (or taken to have been made under Part VIIIAB of that Act) that, under that Act, is binding on the parties to the agreement;

        (4)         Section 71CA(2)(b)(iii)—delete subparagraph (iii) and substitute:

                  (iii)         the agreement or order relates to—

                        (A)         a marriage that has been dissolved or annulled; or

                        (B)         a marriage or de facto relationship that the Commissioner is satisfied has broken down irretrievably; and

        (5)         Section 71CA(2)(b)(iv)(A) and (B)—after "(or former marriage)" wherever occurring insert:

or former de facto relationship

        (6)         Section 71CA(2)(b)(v)—after "married to" insert:

, or in a de facto relationship with,

        (7)         Section 71CA(3)—delete subsection (3) and substitute:

        (3)         If an instrument was not exempt from stamp duty under this section by reason only that—

            (a)         in the case of an instrument relating to a marriage—

                  (i)         the marriage of the 2 persons had not been dissolved or annulled; and

                  (ii)         the Commissioner was not satisfied that the marriage of the 2 persons had broken down irretrievably; or

            (b)         in the case of an instrument relating to a de facto relationship—the Commissioner was not satisfied that the relationship of the 2 persons had broken down irretrievably,

a party to the marriage or de facto relationship who paid stamp duty on the instrument is entitled to a refund of the duty—

            (c)         if the marriage is subsequently dissolved or annulled; or

            (d)         if the Commissioner is subsequently satisfied that the marriage or de facto relationship has broken down irretrievably.