Family transfers

Family transfers 

Transfers between family members are liable to transfer duty, however some transfers may qualify for an exemption or concession. 

If you’ve already paid transfer duty but were entitled to an exemption or concession, you can claim a refund for up to five years. 

Exemptions and concessions 

Transfers between married couples and de facto partners 

No transfer duty is payable where a transfer of residential land is between a married couple or de facto partners and the property being transferred is either: 

1 the family home (principal place of residence) 

2 vacant land, which is intended to be used as the site of the family home. 

As a result of the transfer, the property must be held equally by both partners. 

De facto couples must be living together for at least two years before applying for this exemption. 

Foreign transferees 

Foreign transferees, who are eligible for this exemption, must still pay surcharge purchaser duty at eight per cent of the value of property they receive. 

Family home used for other purposes 

If the family home is also used for other purposes, the exemption will only apply to the residential part of the home. 

The residential land must be used solely for residential purposes and not for commercial, industrial or professional purposes. 

However, the use of not more than one room for a non-residential purpose is disregarded, if the use relates to a business or undertaking that is primarily conducted elsewhere. 

For example, you may usually work in an office but, on occasions, use your study to work from home - the exemption would still apply. 

If you're using more than one room in your home to conduct your business, the exemption wouldn't apply. However, the duty on the transfer or agreement may be reduced. 

The dutiable value of the land is reduced by the residential component, as determined by the relevant apportionment factor. 

Marriage, de facto or domestic relationship break-ups 

You may be exempt from paying transfer duty on your matrimonial or relationship property after a marriage, de facto or domestic relationship break-up. A domestic relationship is one where two adults, who aren’t married, live with each other to provide care and domestic support. 

To be eligible, the property must be transferred to: 

1 the partners in the relationship, or either of them 

2 a child or children of either partner 

3 a trustee for the child, or children of either partner. 

Foreign transferees 

Foreign transferees, who are eligible for this exemption, won't pay surcharge purchaser duty. 

Matrimonial/relationship property 

Matrimonial property is property owned by the parties to a marriage, or property owned by either of them. 

How to apply for exemptions and concessions 

To apply for a transfer duty exemption or concession, you'll need: 

1 the original executed document for transfer of the property 

2 copies of documents that prove your identity 

3 completed purchaser/transferee declaration form (PDF, 286 KB). Note: New interactive form with declaration tick boxes in place of statutory declaration. 

Additional documents are required depending on the application as set out below.