62Transfers between trustees and custodians of superannuation funds or trusts

#### 62 Transfers between trustees and custodians of superannuation funds or trusts 62 Transfers between trustees and custodians of superannuation funds or trusts > > (1) This section applies to the following dutiable transactions— > > > > > (a) a transfer of, or an agreement to transfer, dutiable property from a trustee of— > > > > > > > (i) a complying superannuation fund, or > > > > > > > (ii) a pooled superannuation trust, or > > > > > > > (iii) a fund or trust that, in the opinion of the trustees, will be a complying superannuation fund or a pooled superannuation trust within 12 months after the transfer takes effect, > > > > > > to a custodian of the trustee of the fund or trust, where there is no change in the beneficial ownership of the property, > > > > > (b) a transfer of, or an agreement to transfer, dutiable property from a custodian of a trustee of— > > > > > > > (i) a complying superannuation fund, or > > > > > > > (ii) a pooled superannuation trust, or > > > > > > > (iii) a fund or trust that, in the opinion of the trustees, will be a complying superannuation fund or a pooled superannuation trust within 12 months after the transfer takes effect, > > > > > > to a trustee of the fund or trust, where there is no change in the beneficial ownership of the property, > > > > > (c) a transfer of, or an agreement to transfer, dutiable property from a custodian of a trustee of— > > > > > > > (i) a complying superannuation fund, or > > > > > > > (ii) a pooled superannuation trust, or > > > > > > > (iii) a fund or trust that, in the opinion of the trustees, will be a complying superannuation fund or a pooled superannuation trust within 12 months after the transfer takes effect, > > > > > > to another custodian of the trustee of the fund or trust, where there is no change in the beneficial ownership of the property. > > > (2) (Repealed) > > > (3) The duty chargeable on a dutiable transaction to which this section applies is— > > > > > (a) except as provided by paragraph (b), ad valorem duty in accordance with this Chapter or $750, whichever is the lesser, or > > > > > (b) if the dutiable property transferred, or agreed to be transferred, is marketable securities, $10. > > > (4) In this section, complying superannuation fund includes a complying approved deposit fund and an eligible rollover fund. > > **s 62:** Am 1998 No 104, Sch 2 \[15\]; 2001 No 22, Sch 1 \[2\] \[3\]; 2008 No 122, Sch 1.2 \[8\] \[9\]; 2023 No 26, Sch 1\[4\].