Stamp duty

Stamp duty is not payable in the following four circumstances.

1. Where partners are living together, and have been living together continuously for at least three years or three out of the last four years or have a child together, there is no stamp duty payable on:

transfer of an interest in their shared principal place of residence (for example, one partner may own the house they live in, and they may agree that the other partner also be registered on the title as an owner), or
the transfer of registration of a motor vehicle between them.

[Stamp Duties Act 1923 s71CB]

2. There is also no stamp duty payable on the breakdown of the relationship for the transfer between former partners, who have been living together continuously for at least three years or three out of the last four years or have a child together for the transfer between them of:

their principal place of residence of which both or either of them is the owner, or
the registration of a motor vehicle

[Stamp Duties Act 1923 s71CB].

In order to have the stamp duty waived on the transfer of the shared home or motor vehicle in the above two situations, a special statutory declaration from Revenue SA (Stat Dec 71CB) must be completed. Note that, if the requirement of being together for three years or three out of the last four years or having a child together is not met, it is possible to seek a declaration from the court that the partners are 'domestic partners' (and therefore that the exemption from stamp duty is available) on the basis that the interests of justice require such a declaration to be made.

3. If you have a certified domestic partnership agreement (see Types of Written Agreements) AND have been together for three years, then stamp duty is not payable on any transaction giving effect to the agreement. A special statutory declaration from Revenue SA (Stat Dec 71CBA) must be completed.

4. Similarly, if you have a property adjustment order, which is only possible if you have been together for three years (see Property Disputes), then stamp duty is not payable on any transaction giving effect to the order. A special statutory declaration from Revenue SA (Stat Dec 71CBA) must be completed.