A transfer of, or agreement for the transfer of, dutiable property to a superannuation fund, between superannuation funds, or from a superannuation fund to a member of the fund, may be chargeable with nominal duty if certain conditions are satisfied.
This fact sheet provides information about
- superannuation funds
- transfer to a superannuation fund for consideration
- subsequent liability
- transfer to a superannuation fund without consideration
- transfer between superannuation funds without consideration
- transfer between trustee and custodian of a superannuation fund
- transfer from a superannuation fund to a member
Documents
Duties Fact Sheet - Superannuation Transactions