Spouse and partner exemption

Key information

This duty exemption applies to certain transfers of residential property between spouses or domestic partners.

 A transfer may be exempt if all of the following apply:

• the property is residential
• the transfer is for no consideration
• at least one spouse or partner lives in the property as their principal place of residence (PPR) for the required period
• no other person receives an interest in the property
• all parties are natural persons
• there are no more than 2 transferors and no more than 2 transferees.

There is a separate exemption for transfers resulting from the breakdown of a marriage or domestic relationship.

Principal place of residence requirement

To be exempt from duty, at least one spouse or partner must:

• start living in the property within 12 months of the transfer
• live in the property as their PPR for a continuous period of at least 12 months.

If there is a good reason, we may vary the residence requirement. You need to contact us to explain why you need the variation. If your circumstances change and you cannot meet the residence requirement, you must notify us within 30 days of becoming aware of that change. The transfer will then be subject to duty.

No consideration requirement

To be exempt from duty, the transfer must be for no consideration.

Couples will satisfy this requirement if a spouse or partner transferee either:

• gives a mortgage that secures the same or a greater amount as the amount outstanding immediately before the transfer, or
• assumes the liabilities under the existing mortgage. 

However, the couple must not have entered into these arrangements to take advantage of this exemption. We will be satisfied this is the case if the mortgage was:

• created at or before the time of the transfer
• part of a genuine refinancing of a mortgage created at or before the time of the transfer
• used to secure borrowings applied to improving the property.

Apply for the exemption

You apply for this exemption when you lodge the transfer in Duties Online.

Evidence requirements for this exemption are set out in the Evidentiary Requirements Manual.

For step-by-step instructions, download the guide. 

Duties Online spouse and domestic partner transfer guide