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Transfer by direction to superannuation custodian exemption (s.130A)

Transfer by direction to superannuation custodian exemption (s.130A) interactive help

Use this interactive tool to determine if a transfer by direction to a superannuation custodian is exempt under s.130A of the Duties Act.

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Under section 130A of the Duties Act 2001, certain transfers by direction to superannuation custodians are exempt from transfer duty.

Refer to the toolkit for guidance.

Answer the following questions to determine if a transaction is exempt under section 130A.

Does the transaction transfer dutiable property in Queensland?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel (e.g. furniture, other freestanding moveable items) in Queensland.

Chattels are only dutiable if the transaction either:

includes another type of dutiable property
is aggregated with a transaction for another type of dutiable property.

Read section 10 of the Duties Act 2001 for more on property types.

Is there an agreement (contract) for the sale of the property from the vendor to the trustee as purchaser for an eligible superannuation entity?

Has transfer duty been paid on the agreement for the sale of the property?

Is the eligible superannuation entity a public superannuation entity (e.g. a pooled superannuation trust)?

Is the eligible superannuation entity a complying superannuation fund that is regulated by the Australian Prudential Regulation Authority (APRA)?

Is the eligible superannuation entity a complying self-managed superannuation fund that is regulated by the Australian Taxation Office (ATO) or other regulators under Part 7 of the Superannuation Industry (Supervision) Act 1993 (Cwlth)?

Is there a deed or other document that nominates the trustee of the custodian (bare) trust to hold the property purchased, or to be purchased, on behalf of the eligible superannuation entity?

Does the transfer by direction transfer the property from the vendor named in the contract to the custodian trustee nominated in the deed?

Is the property the subject of the agreement (contract) an acquirable asset?

Is there a deed or other document that nominates the trustee of the custodian (bare) trust to hold the property purchased, or to be purchased, on behalf of the eligible superannuation entity?

Does the transfer by direction transfer the property from the vendor named in the contract to the custodian trustee nominated in the deed, in compliance with the Superannuation Industry (Supervision) Act 1993 (Cwlth)?

Not exempt

Based on the information that you have provided, the transaction is not exempt under section 130A of the Duties Act.

Duty must be assessed on the unencumbered value

Unencumbered value

Transfer duty

The value of the property being transferred disregarding any encumbrance; for example, money owed under a mortgage. See section 14 of the Duties Act 2001 for a full definition.

of the property and the transfer duty rates will apply.

For audit purposes, you must keep:

a copy of the stamped transaction documents
a completed dutiable transaction statement (Form 2.2)
an identity details annexure (if applicable)
evidence of value.

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

File reference:

Client name:

Name:

Date:

Exempt

Based on the information that you have provided, the transaction is exempt under section 130A of the Duties Act.

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