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.

Have you entered an agreement to transfer dutiable property in the ACT from a trustee of a relevant fund or trust to a custodian of the trustee of the fund or trust, and there is no change in beneficial ownership?

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.