In Australia, the Capital Gains Tax Main Residence Exemption may apply to the transfer of a property in a relationship breakdown, which would mean that no CGT is payable. This relates to property assets that (at some point in time) was the home and main residence of you and/or your spouse.
If the main residence exemption does not apply, the individual who transfers (forfeits/sells) the property may be liable for CGT on the profit made at the time of the transfer. The CGT calculation considers the cost of acquiring the property, any improvements made, and the sale price.