Transfer of property from one superannuation fund to another
Conveyance duty is not imposed on the transfer of property from one superannuation fund to another if:
- the transfer is made from a complying superannuation fund or a fund that was a complying superannuation fund within the 12 month period before the transfer was made, and
- the transfer is made to a complying superannuation fund or to a fund that will be a superannuation fund within 12 months after the transfer is made, and
- the transfer occurs due to a person ceasing to be a member of or ceasing to be entitled to benefits in respect of that fund.
All concessions and exemption applications at the ACT Revenue Office are self-assessed. You are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code in the Buyer Verification Declaration.
You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.