South Australian Numbered Acts

STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 2004 (NO 41 OF 2004) - SECT 8

8—Amendment of section 71CB—Exemption from duty in respect of certain transfers between spouses or former spouses

Section 71CB(2)—delete subsection (2) and substitute:

        (2)         Subject to subsection (3), an instrument of which the sole effect is—

            (a)         to transfer—

                  (i)         an interest in the matrimonial home; or

                  (ii)         registration of a motor vehicle,

between parties who are spouses or former spouses; or

            (b)         to register a motor vehicle in the name of a person whose spouse or former spouse was the last registered owner of the vehicle (either alone or jointly with the person),

is exempt from stamp duty.