Victorian Current Acts

DUTIES ACT 2000 - SECT 43

    (1)     No duty is chargeable under this Chapter in respect of a transfer of dutiable property from one person to another person, or from 2 persons to 1 of them, or from one person to themselves and another person if—

        (a)     the persons are spouses or domestic partners of each other; and

        (b)     the transaction meets the requirements set out in subsection (2).

    (2)     For the purposes of subsection (1), the requirements are—

        (a)     no person (other than a person referred to in subsection (1)) takes or is entitled to take an interest in the dutiable property the subject of the transfer; and

        (b)     there is no consideration for the transfer; and

        (c)     the property is residential property.

S. 43AA inserted by No. 22/2018 s. 11.