This applies to you if your marriage or de facto marriage ended on or after 20 September 1985, and:
you transfer an asset or a share of an asset to your spouse
you receive an asset or a share of an asset from your spouse, or
a company or trustee of a trust transfers an asset to you or your spouse.
Definitions
Asset includes a share of, or an interest in, a jointly owned asset.
Your spouse includes your former spouse or former de facto spouse.
Transfer of an asset means transferring ownership of an asset to the transferee spouse and includes ‘creating’ an asset in their favour (such as a right to use property).
Transferee spouse refers to the spouse an asset is transferred to.
Transferor spouse is the person (or a company or the trustee of a trust) who transfers an asset to the transferee spouse.
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