Transfer of property between trustees and custodians of superannuation funds or trusts
Conveyance duty is not imposed on:
- a transfer of dutiable property from a trustee of a relevant fund or trust to a custodian of the trustee of the fund or trust, if there is no change in beneficial ownership of the property; or
- a transfer of dutiable property from a custodian of a trustee of a relevant fund or trust to a trustee of the fund or trust, if there is no change in beneficial ownership of the property; or
- a transfer of dutiable property from a custodian of a trustee of a relevant fund or trust to another custodian of the trustee of the fund or trust, if there is no change in beneficial ownership of the property.