Section 96 Transfers between spouses

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(1) Subject to subsection (2), stamp duty shall not be chargeable on any instrument, other than a conveyance or transfer referred to in subsection (1), (2), (3) or (4) of section 46 or subsection (1)(b) of section 73 whereby any property is transferred by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage.

Are transfers to my spouse exempt from stamp duty?

(1) Stamp duty is not chargeable if you transfer of property to your spouse, or into joint names with your spouse....

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(2) Subsection (1) shall not apply to an instrument whereby any property or any part of, or beneficial interest in, any property is transferred to a person other than a spouse referred to in that subsection.

Must my spouse be the sole transferee for a transfer to be exempt from stamp duty?

(2) You do not qualify for the "spouse" exemption if the instrument results in the transfer of any property, any part of a property, or a beneficial interest in any property, to a person other than your spouse.

(3) Section 30(3) shall not apply to an instrument to which subsection (1) applies.

Must a transfer to my spouse be adjudicated for stamp duty purposes?

(3) A voluntary disposition inter vivos within (1) need not be adjudicated by Revenue (section 30(3)).