Gifts in consideration of marriage/civil partnership
Amount
Commentary –
Tax Reporter ¶644-500
Between parties
Commentary –
Tax Reporter ¶644-500
Common law position
Commentary –
Tax Reporter ¶644-550
Description
Commentary –
Tax Reporter ¶644-450
Excess over limit
Commentary –
Tax Reporter ¶644-500
Free loans
Commentary –
Tax Reporter ¶644-650
In consideration of marriage, meaning
Commentary –
Tax Reporter ¶644-550
Interaction with other exemptions
Commentary –
Tax Reporter ¶644-600
Property, use of
Commentary –
Tax Reporter ¶644-650
Settled property
Commentary –
Tax Reporter ¶644-700
Statutory restrictions
Commentary –
Tax Reporter ¶644-550