An exemption from duty on the transfer of matrimonial property from one spouse to another, or to a child of the marriage, is available to either:

  • partners in a marriage that is dissolved or annulled (or, in the opinion of the Commissioner, has irretrievably broken down)
  • a child of the relationship under the age of 18 years.

For more information:

Department of Treasury and Finance
6166 4400 or 1800 001 388