39Instruments relating to superannuation

39 Instruments relating to superannuation The following instruments are exempt from duty— (a) an instrument that establishes, or that amends provisions governing, a fund or trust that— (i) at the time of the instrument is; or (ii) within 12 months after the instrument takes effect, in the opinion of the trustees, will be— a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund; (b) an instrument under which an employer agrees to participate in or contribute to a fund that— (i) at the time the employer agrees to participate or contribute is; or (ii) within 12 months after that time, in the opinion of the trustees, will be— a complying superannuation fund; (c) an instrument that is executed in order to set out or vary the terms of custodial arrangements concerning a fund or trust that— (i) at the time of the instrument is; or (ii) within 12 months after the instrument takes effect, in the opinion of the trustees, will be— a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund (whether or not the instrument contains any other terms).