South Australian Current Acts

STAMP DUTIES ACT 1923 - SECT 71CB

71CB—Exemption from duty in respect of certain transfers between spouses etc or former spouses etc

        (1)         In this section—

"shared residence" means—

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

            (b)         in relation to former spouses or 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)         Subject to subsection (3), an instrument of which the sole effect is—

            (a)         to transfer—

                  (i)         an interest in a shared residence; or

                  (ii)         registration of a motor vehicle,

between parties who are spouses or former spouses, or domestic partners or former domestic partners; or

            (b)         to register a motor vehicle in the name of a person whose spouse or former spouse, or domestic partner or former domestic partner, was the last registered owner of the vehicle (either alone or jointly with the person),

is exempt from stamp duty.

        (2a)         An instrument executed after the commencement of this subsection is exempt from stamp duty if the sole effect of the instrument is to transfer to the spouse or domestic partner of a deceased person an interest in a dwelling acquired by the spouse or domestic partner from the deceased's estate in consequence of an election made by the spouse or domestic partner under section 102 of the Succession Act 2023 .

        (3)         An instrument described in subsection (2) between parties who are former spouses or former domestic partners is only exempt from stamp duty if the Commissioner is satisfied that the instrument has been executed as a result of the irretrievable breakdown of the parties' marriage or relationship.

        (4)         Where an instrument described in subsection (2) was not exempt from stamp duty under this section by reason only that the Commissioner was not satisfied that the instrument had been executed as a result of the irretrievable breakdown of the parties' marriage or relationship, the party by whom stamp duty was paid on the instrument is entitled to a refund of the duty if the Commissioner is subsequently satisfied that the instrument had been executed as a result of the irretrievable breakdown of the parties' marriage or relationship.

        (5)         The Commissioner may require a party to an instrument in respect of which an exemption is claimed under this section to provide such evidence (verified, if the Commissioner so requires, by statutory declaration) as the Commissioner may require for the purpose of determining whether the instrument is exempt from duty under this section.

        (6)         Subject to subsection (2a), this section applies in relation to instruments executed after its commencement.