(1) Duty of $20 is chargeable in respect of a transfer of dutiable property—
(a) made pursuant to an order of a court under the Family Law Act 1975 of the Commonwealth or the Married Persons' Property Act 1986 ;
(b) made pursuant to an order of a court for the distribution of property consequent on the termination of a relationship between spouses, not being an order referred to in paragraph (a); or
(c) made pursuant to a domestic relationship agreement, or a termination agreement, within the meaning of the Domestic Relationships Act 1994 , being an agreement that—
(i) is in writing;
(ii) has been signed by the parties; and
(iii) has endorsed on it, or is accompanied by, a certificate in relation to each party given by a solicitor before the signing of the agreement to the effect that the solicitor had advised that party, independently of the other party, as to the following matters:
(A) the effect of the agreement on the rights of the parties under the Domestic Relationships Act 1994 ;
(B) whether it was advantageous, financially or otherwise, for that party to enter into the agreement;
(C) whether it was prudent for that party to enter into the agreement;
(D) whether the agreement was fair and reasonable in the light of the circumstances that were then reasonably foreseeable.
(2) Duty of $20 is payable in respect of a transfer by a person to his or her spouse of dutiable property consisting of an interest in property that is, at the date of the transfer of the interest, used as their principal place of residence, if the transfer results in the property being held by the spouses as—
(a) joint tenants;
(b) tenants in common in equal shares; or
(c) tenants in common in shares that are proportionate to the contributions of the spouses towards the purchase and improvement of the property or in such proportions as are prescribed.