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Sections: s41(1)

Lodgement category: Transfer to Superfunds

Circumstances/Transactions:

A transfer of dutiable property made without monetary consideration to a trustee or custodian of a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund where there is no change in the beneficial ownership of the property. 

Evidence:

  1. Use the Digital Duties Form for all contracts or agreements entered into on or after 1 July 2017. 

  2. A statutory declaration by the trustee or custodian of the fund stating:
    • The capacity of the person making the declaration.
    • Whether the transferee will be holding the property in its capacity as trustee of the fund.
    • Whether the transfer is to a fund that in the opinion of the trustees, will be a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund within 12 months of the transfer taking effect (a complying fund).
    • Whether the transferor is a beneficiary of the fund.
    • Whether there is a change in the beneficial ownership of the property as result of the transfer.
    • Whether any consideration passed between the parties.
  3. If the fund is not a complying fund at the time of the transfer taking effect, evidence that it will be a complying fund within 12 months of the transfer taking effect. 


Lodge before settlement through Duties Online
Last modified: 21 October 2021
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