A transfer to a trustee or custodian of a complying superannuation fund, a complying approved deposit fund, or an eligible rollover fund by a beneficiary is considered to not effect a change of beneficial ownership.
- 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
- Whether there is a change in the beneficial ownership of the property as result of the transfer, and
- 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 twelve months of the transfer taking effect.