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.