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Section 90 Family Law Act exemption procedure

Follow this procedure to help you lodge an exemption under section 90 of the Family Law Act 1975 (Cwlth) (FLA) using OSRconnect.

This exemption applies when your client lodges a Form 1 Transfer of matrimonial property that gives effect to an order between the parties to a marriage that has been made under the FLA.

Make sure the Form 1 is dated after the agreement or order. If it is dated before the matrimonial instrument, send the documents to us for assessment, together with evidence of an escrow arrangement.

Use our section 90 exemption toolkit for information.

Note: The fields marked with an asterisk (*) are mandatory.

On the Lodgement Obligations tab:

  1. Select Transfer Duty from the Create return/transaction drop-down list.
  2. Select Create to start the transaction.
  1. You can enter your own reference (optional).
  2. Select the applicable Transaction Class from the drop-down list.
  3. Select the applicable Type of dutiable transaction (e.g. Transfer of dutiable property for transactions documented by a Form 1 transfer).
  4. Select Land in Queensland as the Type of dutiable property.
  5. Enter the Transaction/Document date using the calendar or text field (dd/mm/yyyy).
  6. Answer the question: Is there an agreement in writing?
    This is generally No for matrimonial instruments. Family Court orders are not considered agreements for transfer duty purposes.
  7. Click Next.

The Property section will display first. Make sure you complete this stage following our data entry standards.

  1. Enter the lot number in the Lot from field.
  2. Select the Plan type from the drop-down list.
  3. Enter the Plan number.
  4. Enter the Title reference (if applicable).
  5. Click Add to register these details.
  6. Answer the question: Is the property a residential off-the-plan purchase?
  7. Answer the question: Is the property a new building or residence?

If more than one property is being transferred under the court order (resulting in multiple transfers), each transfer must be assessed individually and receive its own unique transaction number in OSRconnect.

  1. Select Transferors from the Document details list.
  2. Select the Transferor type from the drop-down list.
  3. Enter the transferor details.
  4. If the transaction includes real property, answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  5. Click Add to register these details.
  6. Select Email next to the non-Australian transferor’s name. If you are unable to obtain the email address for the transferor, contact the Office of State Revenue immediately.

To add more transferors, repeat steps 18 to 22.

  1. Select Transferees from the Document details list.
  2. Answer the question: Are any of the transferor/s and transferee/s related?
    (This includes associated relationships.)
  3. Select the Transferee type from the drop-down list.
  4. Enter the transferee details.

You need to enter an ABN, ACN or ARBN for a company, and a date of birth for an individual.

  1. Enter the Interest acquired by the transferee as a fraction.
  2. Complete the transferee contact details.
  3. If the transaction includes real property, answer the question: Is the transferee a non-Australian entity?
    If Yes, the non-Australian transferee must complete an identity details annexure and these details must be recorded in OSRconnect.
  4. Click Add to register these details.

To add more transferees, repeat steps 25 to 30.

  1. Click Next.
  1. Answer Yes to the question: Is the consideration less than the unencumbered value of the property included in this transaction?
  2. Enter $0 in the Consideration / Unencumbered value of ENTIRE property.
    (This is nil for an exemption claim.)

Evidence of value is not required when an exemption is applied to the entire transaction.

  1. Answer Yes to the question: Is an exemption being claimed?
  2. Select s. 90 and 90L of Family Law Act from the Exemption type drop-down list.
  3. Answer No to the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
  4. Click Next.

The duty is calculated as $0 for an exemption claim.

  1. Click Save to validate your data.
    The status message advises of any errors in the form.

A transaction number is created, and the transaction is saved in draft. (The transaction number will be displayed in a pop-up box that you can then close by clicking the X button.)

  1. Click Summary.
  2. Click Print for a hard copy.
  3. Click the X to close the summary.
  4. Click Next.
  1. Enter your full Name and contact details.
  2. Check the box to complete your acknowledgement.
  3. Click either:
    • Submit to lodge transaction - you can then view this by using the Filter & Search function in Lodgement Obligations.
    • Save to save this transaction as a draft (click the X to close) - you can then view this in Lodgement Obligations.

You must lodge (submit) the transaction within 30 days of the liability date.