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

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

Use the s.130B interactive help to determine if you should apply an exemption to a transaction involving an eligible superannuation entity.

On this page:

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Under section 130B of the Duties Act 2001, certain transfers involving eligible superannuation entities are exempt from transfer duty.

Refer to the toolkit for guidance.

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

Is the transaction a transfer or agreement for transfer of 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 the property being transferred from the trustee of the eligible superannuation entity to the custodian for the trustee?

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

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 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?

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

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?

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?

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?

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

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:

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:

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Exempt

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