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This is a Bill, not an Act. For current law, see the Acts databases.
DUTIES (PERSONAL RELATIONSHIP AGREEMENTS) AMENDMENT BILL 2002
2002
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Duties
(Personal Relationship Agreements) Amendment Bill 2002
Contents
Page
2002
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Duties (Personal
Relationship Agreements) Amendment Bill 2002
A Bill for
An Act to amend the
Duties Act 1999
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Duties (Personal Relationship Agreements) Amendment Act
2002.
This Act commences on the day after its notification day.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act 2001, s 75).
This Act amends the Duties Act 1999.
4 No
double dutyNew section 17
(7)
insert
(7) This section does not apply to a financial agreement made under the
Family Law Act 1975 (Cwlth), section 90B, 90C or 90D that is binding on
the parties under that Act, or to a domestic relationship agreement or
termination agreement under the Domestic Relationships Act 1994,
if:
(a) the agreement provides for a transfer of dutiable property;
and
(b) the transfer is not exempt from duty under section 74B (Transfers
relating to certain personal relationships).
5 Transfers
related to certain personal
relationshipsSection 72,
heading
substitute
72 Transfer to spouse of interest in principal place
of residence
omit
omit
(2) Duty
substitute
Duty
8 New
sections 74A and 74B
insert
74A Financial and other
agreements
No duty is chargeable under this chapter on—
(a) a financial agreement made under the Family Law Act 1975
(Cwlth), section 90B, 90C or 90D that is binding on the parties under that Act;
or
(b) a domestic relationship agreement, or a termination agreement, under
the Domestic Relationships Act 1994.
74B Transfers relating to certain personal
relationships
(1) No duty is chargeable under this chapter on a transfer of dutiable
property under—
(a) an order of a court under the Family Law Act 1975 (Cwlth) or
the Married Persons’ Property Act 1986; or
(b) any other order of a court for the distribution of property consequent
on the end of the relationship between spouses.
(2) No duty is chargeable under this chapter on a transfer of dutiable
property under a financial agreement made under the Family Law Act 1975
(Cwlth), section 90B, 90C or 90D that is binding on the parties under that Act,
if—
(a) the commissioner is satisfied that the transfer is consequent on the
dissolution, annulment or irretrievable breakdown of a marriage; and
(b) the property is matrimonial property; and
(c) the transfer is:
(i) to the parties to the marriage, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for
the child or children.
(3) No duty is chargeable under this chapter on a transfer of dutiable
property under a domestic relationship agreement, or a termination agreement,
under the Domestic Relationships Act 1994, if—
(a) the agreement is in writing and signed by each party; and
(b) the agreement is endorsed with, or accompanied by, the certificates
mentioned in that Act, section 33 (1) (d) for each party; and
Note The certificates relate to independent legal advice about the
agreement.
(c) the commissioner is satisfied that the transfer is consequent on the
end of the domestic relationship between the parties; and
(d) the property is relationship property; and
(e) the transfer is—
(i) to the parties to the relationship, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for
the child or children.
(4) For subsection (2) (a), in deciding whether a transfer is consequent
on the irretrievable breakdown of a marriage, the commissioner must have regard
to any statutory declaration made by a party to the marriage to the effect
that—
(a) the party intends to apply for dissolution or annulment of the
marriage; or
(b) the parties to the marriage have separated, and there is no reasonable
likelihood of cohabitation being resumed.
(5) For subsection (3) (c), in deciding whether a transfer under a
domestic relationship agreement is consequent on the end of a relationship, the
commissioner must have regard to any statutory declaration made by a party to
the relationship to the effect that the relationship has ended.
(6) Subsections (4) and (5) do not limit the commissioner’s powers
under the Taxation Administration Act 1999, section 82 (Power to require
information, instruments or records or attendance for examination).
(7) For this section:
child means a person under 18 years old.
9 Ch
3 transactions—concessional
dutySection 91 (1) (c) to
(f)
substitute
(c) made by operation of law on the bankruptcy of a person or the
winding-up of a company.
insert
Part 3.7 Exemptions—chapter 3
transactions
115H Exempt transactions relating to certain personal
relationships
(1) No duty is chargeable on a chapter 3 transaction made
under—
(a) an order of a court under the Family Law Act 1975 (Cwlth) or
the Married Persons’ Property Act 1986; or
(b) any other order of a court for the distribution of property consequent
on the end of the relationship between spouses.
(2) No duty is chargeable on a chapter 3 transaction made under a
financial agreement made under the Family Law Act 1975 (Cwlth), section
90B, 90C or 90D that is binding on the parties under that Act,
if—
(a) the commissioner is satisfied that the transaction is consequent on
the dissolution, annulment or irretrievable breakdown of a marriage;
and
(b) the property that is the subject of the transaction is matrimonial
property; and
(c) the parties to the transaction are—
(i) the parties to the marriage, or either of them; or
(ii) a child or children of either of them, or a trustee for the child or
children.
(3) No duty is chargeable on a chapter 3 transaction made under a domestic
relationship agreement, or a termination agreement, under the Domestic
Relationships Act 1994, if—
(a) the agreement is in writing and signed by each party; and
(b) the agreement is endorsed with, or accompanied by, the certificates
mentioned in that Act, section 33 (1) (d) for each party; and
Note The certificates relate to independent legal advice about the
agreement.
(c) the commissioner is satisfied that the transaction is consequent on
the end of the domestic relationship between the parties; and
(d) the property that is the subject of the transaction is relationship
property; and
(e) the parties to the transaction are—
(i) the parties to the relationship, or either of them; or
(ii) a child or children of either of them, or a trustee for the child or
children.
(4) For subsection (2) (a), in deciding whether a transaction is
consequent on the irretrievable breakdown of a marriage, the commissioner must
have regard to any statutory declaration made by a party to the marriage to the
effect that—
(a) the party intends to apply for dissolution or annulment of the
marriage; or
(b) the parties to the marriage have separated, and there is no reasonable
likelihood of cohabitation being resumed.
(5) For subsection (3) (c), in deciding whether a transaction under a
domestic relationship agreement is consequent on the end of a relationship, the
commissioner must have regard to any statutory declaration made by a party to
the relationship to the effect that the relationship has ended.
(6) Subsections (4) and (5) do not limit the commissioner’s powers
under the Taxation Administration Act 1999, section 82 (Power to require
information, instruments or records or attendance for examination).
(7) For this section:
child means a person under 18 years old.
Note For exemptions under pt 3.6, see s 115G.
11 Vehicles
transferred under certain court orders and
agreementsSection 213
substitute
213 Vehicle registration transfers relating to
certain personal relationships
(1) No duty is chargeable under this chapter on an application to transfer
the registration of a motor vehicle following a transfer of property in the
vehicle to the applicant under—
(a) an order of a court under the Family Law Act 1975 (Cwlth) or
the Married Persons’ Property Act 1986; or
(b) any other order of a court for the distribution of property consequent
on the end of the relationship between spouses.
(2) No duty is chargeable under this chapter on an application to transfer
the registration of a motor vehicle following a transfer of property in the
vehicle to the applicant under a financial agreement made under the Family
Law Act 1975 (Cwlth), section 90B, 90C or 90D that is binding on the parties
under that Act, if—
(a) the commissioner is satisfied that the transfer is consequent on the
dissolution, annulment or irretrievable breakdown of a marriage; and
(b) the vehicle is matrimonial property; and
(c) the transfer is—
(i) to the parties to the marriage, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for
the child or children.
(3) No duty is chargeable under this chapter on an application to transfer
the registration of a motor vehicle following a transfer of property in the
vehicle to the applicant under a domestic relationship agreement, or a
termination agreement, under the Domestic Relationships Act 1994,
if—
(a) the agreement is in writing and signed by each party; and
(b) the agreement is endorsed with, or accompanied by, the certificates
mentioned in that Act, section 33 (1) (d) for each party; and
Note The certificates relate to independent legal advice about the
agreement.
(c) the commissioner is satisfied that the transfer is consequent on the
end of the relationship between the parties; and
(d) the vehicle is relationship property; and
(e) the transfer is—
(i) to the parties to the relationship, or to either of them; or
(ii) to a child or children of either of them, or to a person in trust for
the child or children.
(4) For subsection (2) (a), in deciding whether a transfer is consequent
on the irretrievable breakdown of a marriage, the commissioner must have regard
to any statutory declaration made by a party to the marriage to the effect
that—
(a) the party intends to apply for dissolution or annulment of the
marriage; or
(b) the parties to the marriage have separated, and there is no reasonable
likelihood of cohabitation being resumed.
(5) For subsection (3) (c), in deciding whether a transfer under a
domestic relationship agreement is consequent on the end of a relationship, the
commissioner must have regard to any statutory declaration made by a party to
the relationship to the effect that the relationship has ended.
(6) Subsections (4) and (5) do not limit the commissioner’s powers
under the Taxation Administration Act 1999, section 82 (Power to require
information, instruments or records or attendance for examination).
(7) For this section:
child means a person under 18 years old.
12 Objections
and review of decisionsNew section 252 (1)
(ca), (cb), (cc) and (cd)
insert
(ca) under section 74B (2) (a) that a transfer is not consequent on the
dissolution, annulment or irretrievable breakdown of a marriage; or
(cb) under section 74B (3) (c) that a transfer is not consequent on the
end of a domestic relationship; or
(cc) under section 115H (2) (a) that a transaction is not consequent on
the dissolution, annulment or irretrievable breakdown of a marriage;
or
(cd) under section 115H (3) (c) that a transaction is not consequent on
the end of a domestic relationship; or
13 New
section 252 (1) (oa) and (ob)
insert
(oa) under section 213 (2) (a) that a transfer is not consequent on the
dissolution, annulment or irretrievable breakdown of a marriage; or
(ob) under section 213 (3) (c) that a transfer is not consequent on the
end of a domestic relationship; or
renumber paragraphs when Act next republished under Legislation Act
2001
15 Dictionary,
new definitions of marriage and matrimonial
property
insert
marriage includes a void marriage.
matrimonial property, of a marriage, means property of the
parties to the marriage or of either of them.
16 Dictionary,
new definition of party
insert
party, to a marriage, includes a person who was a party to a
marriage that has been dissolved or annulled, in Australia or
elsewhere.
17 Dictionary,
new definition of relationship property
insert
relationship property, of a domestic relationship, means
property of the parties to the relationship or of either of them.
Endnote
Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
©
Australian Capital Territory 2002
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