Stamp Duty Exemption for Divorce Property Transfers in the ACT

Transferring the family home between separating spouses normally triggers conveyance duty in the ACT — a tax that can run into tens of thousands of dollars depending on the property's value. But property transfers under court orders or binding financial agreements qualify for a full exemption from this duty.

The exemption is not automatic. You must claim it through the correct concession code on the ACT's Buyer Verification Declaration, and the transfer must be formalised through the right legal mechanism. An informal agreement between partners — even a written one — does not qualify.

The Three Concession Codes

The ACT Revenue Office grants the exemption under three codes depending on how the property settlement was formalised:

The concession code goes on the Buyer Verification Declaration (BVD), which must be submitted online before the title transfer is lodged with Access Canberra.

What Qualifies for the Exemption

The exemption covers transfers of real property between parties to a marriage or de facto relationship where the transfer is made under:

• Sealed consent orders from the FCFCOA
• Contested orders from the FCFCOA
• A binding financial agreement under Part VIIIA of the Family Law Act 1975

What does not qualify:

• Informal agreements — a handwritten or emailed agreement between the parties, even if both sign it
• Separation agreements without the formality of a BFA (which requires independent legal advice for both parties)
• Transfers to third parties — if the property is sold to a buyer outside the relationship, the buyer pays standard conveyance duty

The Buyer Verification Declaration (BVD) Process

The BVD is an online self-assessment declaration submitted through the ACT Revenue Office's portal. It is the mechanism by which you claim the exemption before the title transfer is registered.

What you need to submit

• The property address and block/section details
• The concession code (232F, 232G, or 232H)
• A copy of the sealed consent orders or signed BFA
• The parties' details as they appear on the court orders or agreement
• The consideration amount (typically $0 or nominal for relationship breakdown transfers)

Timing

Submit the BVD before lodging the Transfer form with Access Canberra. The Land Titles Office will not process the transfer without a completed BVD confirming the exemption.

Access Canberra Title Transfer Steps

Once you have your sealed consent orders (or BFA) and completed BVD, the property transfer is lodged with Access Canberra's Land Titles Office.

Step 1: Prepare the Transfer form. The form must match the property description on the certificate of title exactly — block number, section number, and district.

Step 2: Identity verification. Under the Land Titles (Verification of Identity) Rules 2020, the transferring party must verify their identity through approved means. If using a lawyer or conveyancer, they handle this step. Self-represented parties should confirm the current identity verification requirements with Access Canberra.

Step 3: Lodge the transfer. Lodgement can be done at the Dickson Specialised Centre or electronically through PEXA (Property Exchange Australia). PEXA is increasingly the standard method and requires engaging a subscriber (usually a conveyancer or lawyer).

Step 4: Pay the lodgement fee. A standard lodgement fee applies — but no conveyance duty if the BVD exemption has been approved.

Capital Gains Tax: A Separate Question

The stamp duty exemption does not address capital gains tax (CGT). CGT is a federal tax administered by the ATO, not the ACT Revenue Office.

For the family home, the main residence exemption typically applies — no CGT on the transfer. For investment properties, CGT rollover relief under Subdivision 126-A of the Income Tax Assessment Act 1997 defers the CGT liability to the receiving spouse. The rollover is automatic when the transfer is made under court orders or a BFA — but the receiving spouse inherits the original cost base, so they will pay CGT when they eventually sell.

Common Mistakes

Transferring before the orders are sealed. If you lodge the transfer with Access Canberra before the court has sealed your consent orders, you cannot claim the exemption. The exemption requires orders that are already in force.

Using the wrong concession code. A BFA between married spouses is 232G, not 232H. The wrong code delays processing and may trigger an assessment for full duty while the error is corrected.

Forgetting the BVD entirely. Some conveyancers unfamiliar with family law transfers lodge the title change without the BVD, triggering an ad valorem duty assessment. This can be reversed, but it creates delays and unnecessary stress.

The ACT Divorce Financial Split Guide covers the complete transfer sequence — from sealed orders through BVD submission to title registration — with the exact concession codes, Access Canberra contact details, and a checklist for each step.

See more Australian Capital Territory guides →