Other transfers of eligible superannuation entities exemption (s.130B) interactive help

Is the transaction a transfer or agreement for transfer of dutiable property in Queensland?

Yes
No

Is the property being transferred from the trustee of the eligible superannuation entity to the custodian for the trustee?

Yes
No

Is the property being transferred from the custodian for the trustee of the eligible superannuation entity to the trustee?

Yes
No

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

Yes
No

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

Yes
No

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)?

Yes
No

Is there a deed or other document under which the trustee of the custodian (bare) trust holds, or will hold, the property on behalf of the trustee for the eligible superannuation entity?

Yes
No

Is the property the subject of the transaction an acquirable asset?

Yes
No

Is there a deed or other document under which the trustee of the custodian (bare) trust holds, or will hold, the property on behalf of the trustee for the eligible superannuation entity?

Yes
No

If the acquirable asset is being transferred from the trustee to the custodian for the trustee, on completion of the transaction, will the acquirable asset be held on trust by the custodian for the trustee?

Yes
No

If the acquirable asset is being transferred from the custodian for the trustee to the trustee, was the acquirable asset held by the custodian for the trustee immediately before the transaction?

Yes
No

Not exempt

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

Next steps

Duty must be assessed on the unencumbered value of the property and the transfer duty rates will apply.

For audit purposes, you must keep:

copies of the transaction documents (e.g. the transfer and agreement, if any)
a completed dutiable transaction statement (Form D2.2)
evidence of value
an identity details annexure (if applicable).

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

Your file reference:

Client name:

Transaction number:

Name:

Date:

Exempt

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