(1) Duty is not
chargeable on a dutiable transaction to the extent that it is effected by a
matrimonial instrument mentioned in section 129 or a de facto relationship
instrument mentioned in section 130.
(2) A dutiable
transaction that is duty endorsed to indicate that duty is not chargeable
because of subsection (1) is taken not to be duty endorsed for the purposes of
section 42.
[Section 113 amended: No. 16 of 2022 s. 4.]