s.90L Family Law Act (transactions made in accordance with a court order)

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Part VIIIA of the Family Law Act 1975 (Cwlth) (FLA) provides that certain transactions are exempt from duty in certain circumstances. Section 90L of the FLA exempts financial agreements, termination agreements and transactions that are executed in accordance with a court order or financial agreement under Part VIIIAB of the FLA.

To determine if a transaction is exempt under s.90L of the FLA, please use the interactive form below.

Note: 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.

Begin at question 1

Question 1

Do you have a transaction (e.g. transfer) that is made in accordance with a court order made under Part VIIIA of the FLA?

  • Yes

    Go to question 2

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 5

Question 2

Is the transaction dated after the date of the order?

Question 3

Does the transaction reflect the court order? For example, is the property specified in the court order? Is there clear direction?

See examples of dutiable and exempt transactions made under Section 90L of the FLA for more information.

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 7

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 5

Question 4

Has the transaction been held in escrow? 

  • Yes

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 6

  • No

    You have completed all relevant questions. Please print a copy of this page, note the applicable transaction number, your name and the date of lodgement, and keep it for your records.

    Go to message 5

Message 5

Based on the information you provided, the transaction does not satisfy the exemption requirements and must be self assessed for duty on the unencumbered value of the entire property. 

For audit purposes, you must keep:

  • the court order or certified copy of the court order
  • the instrument made under the court order or a copy thereof
  • evidence of value.

You must keep all records for 5 years in accordance with s.118 of the Taxation Administration Act 2001.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Date (dd/mm/yyyy): ____________________

 

Message 6

Transactions subject to escrow must be sent to our office for Commissioner assessment.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Date (dd/mm/yyyy): ____________________

 

Message 7

Based on the information you provided, this transaction is exempt under s.90L of the FLA.

For audit purposes, you must keep:

  • the court order or certified copy of the court order
  • the instrument made under the court order or a copy thereof.

You must keep all records for 5 years in accordance with s.118 of the Taxation Administration Act 2001.

Your file reference: ____________________

Client name: __________________________

Transaction number:  ___________________

Name: _______________________________

Date (dd/mm/yyyy): ____________________

 

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Last reviewed 16 March 2012