(1) The following agreements, deeds and other instruments are not subject to any duty or charge under any law of a State or Territory or any law of the Commonwealth that applies only in relation to a Territory:
(a) a deed or other instrument executed by a person under, or for the purposes of, an order made by a court under this Act;
(b) an eligible child support agreement that confers a benefit in relation to a child eligible for administrative assessment, to the extent to which the agreement confers the benefit;
(c) a deed or other instrument:
(i) that is executed by a person under, or for the purposes of, an eligible child support agreement; and
(ii) that confers a benefit in relation to a child eligible for administrative assessment;
to the extent to which it confers the benefit.
(2) A child support agreement is an eligible child support agreement for the purposes of this section if:
(a) it has been accepted by the Registrar; and
(b) it is a child support agreement of one of the following kinds:
(i) a child support agreement made in connection with the dissolution or annulment of the marriage to which the agreement relates;
(ii) a child support agreement (other than an agreement falling within subparagraph (i)) made in contemplation of the dissolution or annulment of the marriage to which the agreement relates;
(iii) a child support agreement (other than an agreement falling within subparagraph (i) or (ii)) made in connection with the breakdown of the marriage to which the agreement relates;
(iv) a child support agreement made in connection with the breakdown of the de facto relationship to which the agreement relates;
(v) a child support agreement (other than a child support agreement falling within subparagraph (i), (ii), (iii) or (iv)) that relates to a child whose parents were not:
(A) married to each other; or
(B) in a de facto relationship with each other;
at the time the child was conceived.
(3) For the purposes of this section, a child support agreement, deed or other instrument that confers an entitlement to property in relation to a child may be taken to confer a benefit in relation to the child even though the agreement, deed or other instrument also deprives the child or another person of an entitlement to other property (being property of an equal or greater value) in relation to the child.
(4) In this section:
(a) a reference to the marriage to which a child support agreement relates is a reference to the marriage the parties to which are parties to the agreement; and
(b) a reference to the de facto relationship to which a child support agreement relates is a reference to the de facto relationship the parties to which are parties to the agreement.
(5) In this section:
"de facto relationship" means:
(a) a relationship between 2 persons (whether of the same sex or different sexes) who, although not legally married to each other, live with each other on a genuine domestic basis in a relationship as a couple; or
(b) a relationship between 2 persons (whether of the same sex or different sexes) that is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section.