QLDIn ForceAct
Duties Act 2001
sec.119Exemption—trust acquisition or surrender in superannuation fund
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### sec.119 Exemption—trust acquisition or surrender in superannuation fund
Transfer duty is not imposed on a dutiable transaction that is a trust acquisition or trust surrender of a trust interest—
of a member in a superannuation fund if the transaction is for the sole purpose of providing superannuation benefits for the member; or
to the extent the transaction gives effect to a distribution of benefits of a person who was a member of a superannuation fund on the person’s death.
- (a) of a member in a superannuation fund if the transaction is for the sole purpose of providing superannuation benefits for the member; or
- (b) to the extent the transaction gives effect to a distribution of benefits of a person who was a member of a superannuation fund on the person’s death.