http://www.austlii.edu.au/au/legis/tas/consol_act/da200193/s55.html
<h3>DUTIES ACT 2001 – SECT 55</h3>
55. Exemptions transfers to partners in a marriage or relationship (1) No duty is chargeable under this Chapter on a transfer, or an agreement for the sale or transfer, of dutiable property if it is proved to the satisfaction of the Commissioner that –
(a) as a result of the transfer or agreement, the whole of the property is or will be held by the parties to a marriage or significant relationship, or by caring partners, as joint tenants or as tenants in common in equal shares; and (b) the dutiable property –
(i) is land that has erected on it a private dwelling house and was solely or principally used, as at the date of transfer, as the principal place of residence of the parties to the marriage or significant relationship, or of the caring partners; or (ii) is vacant land and the parties to the marriage or significant relationship, or the caring partners, intend to use it as the site of a private dwelling house to be solely or principally used as their principal place of residence; or (iii) is shares that confer an entitlement to exclusive possession of a company title dwelling that was solely or principally used, as at the date of transfer, as the principal place of residence of the parties to the marriage or significant relationship, or of the caring partners; and
(c) both the transferor and the transferee are the parties to the marriage or significant relationship, or are the caring partners, or one of them and no other person is a party to the transfer.
(2) In this section –
“private dwelling house” includes a lot, within the meaning of the Strata Titles Act 1998, used as a place of residence.
Hey Terry, I have the same case and was wondering if this is also applicable to the USA, Texas to be specific? Kitchen Cleaning
