Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 131

131 .         Transactions effected by or in accordance with a matrimonial instrument or a de facto relationship instrument

        (1)         Nominal duty is chargeable on a dutiable transaction to the extent that it is —

            (a)         effected by a matrimonial instrument referred to in section 129(a) or (d); or

            (b)         in accordance with a matrimonial instrument referred to in section 129(b) or (c),

                if —

            (c)         the parties to the marriage are separated or divorced from each other or the marriage has irretrievably broken down; and

            (d)         under the transaction, the matrimonial property is, or is to be, transferred to —

                  (i)         either, or both, of the parties to the marriage; or

                  (ii)         a child, or children, of either of the parties to the marriage, or a trustee of such a child or children; or

                  (iii)         a trustee of a superannuation fund.

        (2)         Nominal duty is chargeable on a dutiable transaction to the extent that it is —

            (a)         effected by a de facto relationship instrument referred to in section 130(b); or

            (b)         in accordance with a de facto relationship instrument referred to in section 130(a),

                if —

            (c)         the de facto relationship between the de facto partners has ended; and

            (d)         under the transaction, the de facto relationship property is, or is to be, transferred to —

                  (i)         either, or both, of the de facto partners to the relationship; or

                  (ii)         a child, or children, of either of the de facto partners to the relationship, or a trustee of such a child or children.