Declaration of trust pursuant to breakdown of relationship - Exemption (unidentified or non-dutiable property)
      Sections: 
      s38 (2)  
    
    
      Lodgement category: 
      Complex declaration of trust over non-dutiable property  
    
    Circumstances/Transactions:
A declaration of trust that has been made due to the breakdown of the marriage or domestic relationship of the settlor.
Evidence:
- A copy of the order of the Family Court, if one exists
- A statutory declaration by the settlor stating:
	- The capacity of the person making the declaration
- Whether the declaration of trust is made by reason of the breakdown of the marriage or domestic relationship of the settlor
- Whether the settlor is or was a party to the marriage or domestic relationship
- Whether any person other than a party to the marriage or domestic relationship, or a child of one or both of the parties to the marriage or domestic relationship is a beneficiary under the trust.
 
Lodge after settlement through Duties Online
Last modified: 31 October 2025