Skip links and keyboard navigation

Superannuation concession

The superannuation concession applies to duty on transfers of dutiable property.

Eligibility for the concession

You can claim this concession on transfer duty if you:

  • transfer dutiable property between superannuation funds to merge or split the funds
  • create a trust of dutiable property because of the variation or reconstitution of a superannuation fund. (Read more about transfer duty on trusts.)

The superannuation fund must become a complying superannuation fund within 1 year.

A complying superannuation fund is:

You pay duty of $20 if the concession is granted.

How to claim

To claim the concession, lodge the following:

  • a dutiable transaction statement (Form D2.2)
  • an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
  • an explanation of the background to the dutiable transaction and the entitlements, if any, to be cancelled or created
  • copies of the governing rules of the superannuation funds and any proposed changes to the rules
  • a statement of the dutiable property that is the subject of the transaction
  • a copy of each instrument relating to the transaction
  • a statutory declaration from a trustee of each superannuation fund involved stating that, in the trustee’s opinion, the fund will be a complying superannuation fund within 1 year after the transaction.

If the superannuation fund hasn’t become a complying superannuation fund within 1 year, you must lodge the following within 28 days of the first anniversary of the transaction:

We will reassess transfer duty on the transaction as if the concession had never applied and send you a reassessment notice.


For transfer duty enquiries:

  • call 1300 300 734 (Australia) or
    +61 7 3227 6044 (overseas)
  • send an email using our online enquiry form.
Creative Commons Attribution 3.0 Australia (CC BY 3.0)
Last updated:
29 September 2017
  1. Is your feedback about:
  2. (If you chose ‘website’ above)

    Page feedback

    1. How satisfied are you with your experience today? *
  3. (If you chose ‘service’ above)

    Feedback on government services, departments and staff

    Please use our complaints and compliments form.