Transfers to trustees or custodians of superannuation funds or trusts
Lodgement category: Transfer to Superfunds
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.
Use the Digital Duties Form for all contracts or agreements entered into on or after 1 July 2017.
- 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, or a trustee or custodian 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
- 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: 12 December 2022