STAMP DUTIES (EQUAL ENTITLEMENTS FOR SAME SEX PARTNERS) AMENDMENT BILL 2003

Contents

Part 1—Preliminary

1.Short title

2.Commencement

3.Amendment provisions

Part 2—Amendment of Stamp Duties Act 1923

4.Amendment of section 2—Interpretation

5.Amendment of section 60A—Value of property conveyed or transferred

6.Amendment of section 71CB—Exemption from duty in respect of certain transfers between domestic partners or former domestic partners

7.Amendment of section 71CC—Interfamilial transfer of farming property

8.Amendment of section 91—Interpretation

9.Transitional provision

The Parliament of South Australia enacts as follows:

Part 1—Preliminary

Short title

1. This Act may be cited as the Stamp Duties (Equal Entitlements For Same Sex Partners) Amendment Act 2003.

Commencement

2. This Act will come into operation 2 months after assent.

Amendment provisions

3. In this Act, a provision under a heading referring to the amendment of a specified Act amends the Act so specified.

Part 2—Amendment of Stamp Duties Act 1923

Amendment of section 2—Interpretation

4. (1) Section 2(1)—after the definition of "discretionary trust" insert:

"domestic partner" of a person means—

(a)a spouse of the person ; or

(b)a same sex partner of the person,

and "domestic partnership" has a corresponding meaning;

(2)Section 2(1)—after the definition of "sale" insert:

"same sex partner"—a person is the same sex partner of another if the person—

(a)is of the same sex as the other; and

(b)cohabits with the other as his or her partner in a genuine domestic relationship; and

(c)has so cohabited continuously for at least three years;

(3)Section 2(1), definition of "spouse"—after "with the person" insert:

in a genuine domestic relationship

Amendment of section 60A—Value of property conveyed or transferred

5. Section 60A(6)(a)(ii)—delete "spouse" and substitute:

domestic partner

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

6. (1) Section 71CB(1)—delete subsection (1) and substitute:

(1) In this section—

"shared residence" means—

(a)in relation to domestic partners—their principal place of residence of which both or either of them is owner;

(b)in relation to former domestic partners—their last principal place of residence of which both or either of them was owner,

but does not include premises that form part of industrial or commercial premises.

(2)Section 71CB(2)(a)—delete "the matrimonial home" and substitute:

a shared residence

(3)Section 71CB(2)—delete "spouses" wherever occurring and substitute in each case:

domestic partners

(4)Section 71CB(3)—delete "spouses" and substitute:

domestic partners

(5)Section 71CB(3)—delete "marriage or de facto relationship" and substitute:

domestic partnership

(6)Section 71CB(4)—delete "marriage or de facto relationship" wherever occurring and substitute in each case:

domestic partnership

Amendment of section 71CC—Interfamilial transfer of farming property

7. (1) Section 71CC(1)(b)(ii)—delete "spouse" and substitute:

domestic partner

(2)Section 71CC(5), definition of "relative"—delete "spouse" wherever occurring and substitute in each case:

domestic partner

Amendment of section 91—Interpretation

8. (1) Section 91(1), definition of "relative"—delete "spouse" and substitute:

domestic partner

(2)Section 91(4)(a)—delete paragraph (a) and substitute:

(a)they are in a domestic partnership; or

Transitional provision

9. The amendments effected by this Act apply only in relation to instruments executed after the commencement of this Act.

Printed under the authority of the Government Printer

South Australian Bills

STAMP DUTIES (EQUAL ENTITLEMENTS FOR SAME SEX PARTNERS) AMENDMENT BILL 2003