284BAMySuper transitional arrangements

284BA MySuper transitional arrangements

284BA MySuper transitional arrangements

(1) Duty under this Act is not chargeable on a relevant transfer to which section 61 applies or a relevant acquisition to which section 163FA applies if the relevant transfer or relevant acquisition is in accordance with—

(a) an election that is taken by section 387 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth to have been made, or

(b) section 388 of that Act.

(2) This section applies only in relation to a relevant transfer or a relevant acquisition occurring before 1 July 2018.

s 284BA: Ins 2017 No 11, Sch 1 [36].