Are all transferors members of the super fund?

Transfer to a superannuation fund by a member(s) of the fund for no consideration is exempt from duty. In order for this transaction to be exempt, all transferors must be natural person(s). If the transferor(s) is not a natural person(s), the transaction is considered to be restricted and cannot be completed in Duties Online.

For transfers dated on or after 1 July 2017, this information is pre-populated via the digital duties form. Please refer to the Settlement Statement to verify this information is correct under – Transferor Details - transferor type.