---
title: Stamp Duty on Transfers of Property to an SMSF
description: The following tables set out the details of the stamp duty offices and relevant provisions of the relevant legislation in each State and Territory. This is up to date as at 27 February 2017. Evidence
---

[Skip to content](https://info.lightyeardocs.com.au/supportcentre/hc/en-us/articles/900004632646-stamp-duty-on-transfers-of-property-to-an-smsf#main-content)

English

Show submenu for translations

[![Asset 46@4x](https://info.lightyeardocs.com.au/hs-fs/hubfs/Asset%2046@4x.png?width=273&height=50&name=Asset%2046@4x.png)](https://www.lightyeardocs.com.au/)

Open main navigation

Close main navigation

- English
  
  Show submenu for translations

 Your Gateway to Growth and Achievement!

- There are no suggestions because the search field is empty.

1. [Success Hub](https://info.lightyeardocs.com.au/supportcentre?hsLang=en)
2. [Legal & Technical Queries](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en)
3. [SMSF & Trusts](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#smsf-trusts)

# Stamp Duty on Transfers of Property to an SMSF

The following tables set out the details of the stamp duty offices and relevant provisions of the relevant legislation in each State and Territory. This is up to date as at 27 February 2017.

| NSW | Transfer to a SMSF |
| --- | --- |
| Duty payable | $500 subject to conditions being met. Previously $50 but increased 01/07/2014. Depending on the documentation in place for the transaction you may be able to apply for a retrospective re-assessment and obtain a refund. An SMSF specialist lawyer would be able to advise you on this. |
| Relevant provisions | 62A NSW Duties Act 1997 |
| General description of legislation | Nominal duty is charged on a transfer of dutiable property from a person to a trustee of an SMSF where the: transferor is the only member of the super fund or the property is to be held by the trustee solely for the benefit of the transferor (ie property or proceeds of sale of property cannot be pooled with property held for another member and no other member can obtain an interest in the property or proceeds of sale); and property is to be used solely for the purpose of providing a retirement benefit to the transferor. |
| Documentation | Evidence that it is a complying SMSF as at the date of the agreement/transfer, copy of minutes of meetings of the SMSF stating the intention to have the property transferred to it and confirming that the property was owned beneficially by the transferor member, copy of the SMSF trust deed or a variation to it, showing a non revocable clause that the property is segregated for the transferor member’s benefit only (follows wording in section62A(2)) **LIGHTYEAR DOCS SMSF AND LEADING MEMBER SMSF DEEDS HAVE THIS PROVISION** |
| Legislation | Duties Act 1997 (NSW) |
| Legislation website | [http://www.austlii.edu.au/au/legis/nsw/consol\_act/da199793/](http://www.austlii.edu.au/au/legis/nsw/consol_act/da199793/) |
| Office | Office of State Revenue |
| Website | [http://www.osr.nsw.gov.au](http://www.osr.nsw.gov.au/) |

 

| VIC | Transfer to a super fund |
| --- | --- |
| Duty payable | No duty subject to conditions being met |
| Relevant provisions | Section 41 Vic Duties Act 2000 |
| General Description of Legislation | No duty is charged in respect of the transfer of dutiable property made without monetary consideration to a trustee of a super fund, where there is no change in beneficial ownership (again, property must be held in the personal name of the member and not a company name). A transfer of property to a trustee of a super fund by a beneficiary of the fund does not, for the purposes of this section, effect a change in the beneficial ownership of the property. |
| Documentation | Documents are required – refer to ‘Evidentiary Requirements for Dutiable and Exempt Transactions’ on SRO website |
| Legislation | Duties Act 2000 (VIC) |
| Legislation website | [http://www.austlii.edu.au/au/legis/vic/consol\_act/da200093/](http://www.austlii.edu.au/au/legis/vic/consol_act/da200093/) |
| Office | State Revenue Office (SRO) |
| Website | [http://www.sro.vic.gov.au/land-transfer-duty](http://www.sro.vic.gov.au/land-transfer-duty) |

 

| QLD | Transfer to a super fund |
| --- | --- |
| Duty payable | Ad valorem duty applies |
| Relevant provisions | No provision for exemption or concession from duty |
| General description of legislation | A transfer of dutiable property is a dutiable transaction. |
| Documentation | Duties office form and documents are required. |
| Legislation | Duties Act 2001 (QLD) |
| Legislation website | [http://www.austlii.edu.au/au/legis/qld/consol\_act/da200193/](http://www.austlii.edu.au/au/legis/qld/consol_act/da200193/) |
| Office | Office of State Revenue |
| Website | [http://www.osr.qld.gov.au/duties/index.shtm](http://www.osr.qld.gov.au/duties/index.shtm) l |

 

| WA | Transfer to a super fund |
| --- | --- |
| Duty payable | $20 |
| Relevant provisions | Sections 122 – 124 WA Duties Act 2008 |
| General description of Legislation | Nominal duty is charged on a transfer of dutiable property by a person to the trustee of a super fund where – |
|   |  |
|   | -     there is consideration for the transfer; and |
|   | -     only the transferor can be a member of the super fund or the property is held in the superfund specifically for the transferor (ie property cannot be pooled with the assets of another member and no other members can obtain an interest in the property); and |
|   | -     the property (or if sold, the proceeds) can only be held in the superannuation fund to be provided to the transferor as a retirement benefit. |
|   | If the fund subsequently fails to satisfy any of the requirements (above) full stamp duty is payable in respect of any dutiable property still held. |
|   | Nominal duty is charged under section 124 in respect of a transfer of dutiable property to the trustee of an SMSF that is an employer sponsored fund where – |
|   | - there is no consideration for the transfer. |
|   |  |
| Documentation | Application form is required – ‘Superannuation Fund Transactions – Application for Nominal Duty’. **LIGHTYEAR DOCS SMSF AND LEADING MEMBER SMSF DEEDS HAVE THIS PROVISION** |
| Legislation | Duties Act 2008 (WA) Also refer to Duties Fact Sheet – Superannuation Transactions |
| Legislation website | [http://www.austlii.edu.au/au/legis/wa/consol\_act/da200893/](http://www.austlii.edu.au/au/legis/wa/consol_act/da200893/) |
| Office | Office of State Revenue |
| Website | [http://www.finance.wa.gov.au/cms/section.aspx?id=209](http://www.finance.wa.gov.au/cms/section.aspx?id=209) |

 

| ACT | Transfer to a super fund |
| --- | --- |
| Duty payable | Ad valorem duty applies |
| Relevant provisions | No provision for exemption or concession from duty |
| General description of legislation | Duty is charged on a transfer of dutiable property. |
| Documentation | Lodgement form and documents are required. |
| Legislation | Duties Act 1999 (ACT) |
| Legislation website | [http://www.austlii.edu.au/au/legis/act/consol\_act/da199993/](http://www.austlii.edu.au/au/legis/act/consol_act/da199993/) |
| Office | ACT Revenue Office |
| Website | [http://www.revenue.act.gov.au](http://www.revenue.act.gov.au/) |

 

| SA | Transfer to a super fund |
| --- | --- |
| Duty payable | Ad valorem duty applies |
| Relevant provisions | No provision for exemption or concession from duty |
| General description of legislation | A transfer of property to a person who takes as trustee is deemed to be conveyance whether or not any consideration is given (except in certain circumstances regarding the transfer   of family farming properties) |
| Documentation | Lodgement form and documents are required |
| Legislation | Stamp Duties Act 1923 (SA) |
| Legislation website | [http://www.austlii.edu.au/au/legis/sa/consol\_act/sda1923157/](http://www.austlii.edu.au/au/legis/sa/consol_act/sda1923157/) |
|   |   |
| Office | Revenue SA |
| Website | [http://www.revenuesa.sa.gov.au](http://www.revenuesa.sa.gov.au/) |
|   |   |

 

| NT | Transfer to a super fund |
| --- | --- |
| Duty payable | Ad valorem duty applies |
| Relevant provisions | No provision for exemption or concession from duty |
| General description of legislation | A conveyance of dutiable property is a dutiable instrument. |
| Documentation | Lodgement form and documents are required |
| Legislation | Stamp Duty Act (NT) |
| Legislation website | [http://www.austlii.edu.au/au/legis/nt/consol\_act/sda151/](http://www.austlii.edu.au/au/legis/nt/consol_act/sda151/) |
| Office | Territory Revenue Office |
| Website | [http://www.treasury.nt.gov.au](http://www.treasury.nt.gov.au/) |

 

| TAS | Transfer to a super fund |
| --- | --- |
| Duty payable | $50 |
| Relevant provisions | Section 49 Duties Act 2001 (TAS) |
| General description of legislation | Where the duties office is satisfied there is no change in the beneficial ownership of the property duty chargeable on the transfer is $50. Also an exemption is available in certain circumstances regarding the transfer of primary production land. |
| Documentation | For primary production see ‘Documentary Evidence requirements Guideline’, for other transfers duties office reviews each transfer on its own facts recommend seeking confirmation of eligibility prior to lodgement. |
| Legislation | Duties Act 2001 (TAS) |
| Legislation website | [http://www.austlii.edu.au/au/legis/tas/consol\_act/da200193/](http://www.austlii.edu.au/au/legis/tas/consol_act/da200193/) |
| Office | State Revenue Office |
| Website | [http://www.sro.tas.gov.au](http://www.sro.tas.gov.au/) |

 

*Please be advised this is general information only, and is not to be taken as legal advice. If you would like more information, or have a legal query, please contact LY Legal through the Surge App.*

*Last Reviewed: 08/08/2025*

*Last Updated: 08/08/2025*

 

 

 

 

 

 

 

 

- [API Integrations](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#main-content)

    - [Simple Fund 360](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#simple-fund-360)
    - [BGL CAS 360](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#bgl-cas-360)
    - [Xero Practice Manager](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#xero-practice-manager)
    - [FuseSign](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#fusesign)
- [How to Videos](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#main-content)

    - [Platform Training Videos](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#platform-training-videos)
    - [Current Business & Commercial Agreements Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-business-commercial-agreements-documents)
    - [Current Estate Planning Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-estate-planning-documents)
    - [Current Company Establishment Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-company-establishment-documents)
    - [Current Company Variation, Upgrades and Admins Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-company-variation-upgrades-and-admins-documents)
    - [Current SMSF Borrowing Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-smsf-borrowing-documents)
    - [Current SMSF Establish, Maintain and Upgrade](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-smsf-establish-maintain-and-upgrade)
    - [Current SMSF Income Streams Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-smsf-income-streams-documents)
    - [Current Strategists Only Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-strategists-only-documents)
    - [Current Trust Establishment Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-trust-establishment-documents)
    - [Current Trusts Maintenance Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-trusts-maintenance-documents)
    - [Current Human Resources Documents](https://info.lightyeardocs.com.au/supportcentre/how-to-videos?hsLang=en#current-human-resources-documents)
- [Webinar & Training Replays](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#main-content)

    - [LightYear Partner Solutions Showcase](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#lightyear-partner-solutions-showcase)
    - [Thursday Strategy Webinars](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#thursday-strategy-webinars)
    - [Training and Workshop Sessions - Advanced Learning](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#training-and-workshop-sessions-advanced-learning)
    - [Wednesday Webinars](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#wednesday-webinars)
    - [LightYear Docs - Platform Webinars](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#lightyear-docs-platform-webinars)
    - [Work Smarter Series](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#work-smarter-series)
    - [LYD Strategy Solution](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#lyd-strategy-solution)
    - [Abbott & Mourly Legal](https://info.lightyeardocs.com.au/supportcentre/webinar-training-replays?hsLang=en#abbott-mourly-legal)
- [Strategy & Solutions](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#main-content)

    - [Building and Running a Growth Business](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#building-and-running-a-growth-business)
    - [Discretionary Trusts and other Trusts](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#discretionary-trusts-and-other-trusts)
    - [Tax Strategies - Must Do](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#tax-strategies-must-do)
    - [Superannuation and SMSFs](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#superannuation-and-smsfs)
    - [Grant's Blogs](https://info.lightyeardocs.com.au/supportcentre/strategy-solutions?hsLang=en#grants-blogs)
- [Legal & Technical Queries](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#main-content)

    - [Estate Planning](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#estate-planning)
    - [Companies](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#companies)
    - [Business & Commercial Agreements](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#business-commercial-agreements)
    - [Leading Member SMSF](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#leading-member-smsf)
    - [SMSF & Trusts](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#smsf-trusts)
    - [Legal](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#legal)
    - [Troubleshooting](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#troubleshooting)
    - [Documents & Pricing](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#documents-pricing)
    - [Profile and Account Features](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#profile-and-account-features)
    - [About Us](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#about-us)
    - [Human Resources](https://info.lightyeardocs.com.au/supportcentre/legal-technical-queries?hsLang=en#human-resources)
- [Resources Section](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#main-content)

    - [Grant's Email Copy all done for you](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#grants-email-copy-all-done-for-you)
    - [The Protector Toolkit](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#the-protector-toolkit)
    - [Real Estate and Lending Letters and Data Capture](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#real-estate-and-lending-letters-and-data-capture)
    - [Client Letters and Recommendations](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#client-letters-and-recommendations)
    - [Estate Planning Toolkit](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#estate-planning-toolkit)
    - [Leading Member Advice Toolkit](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#leading-member-advice-toolkit)
    - [Forms](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#forms)
    - [eBook Releases](https://info.lightyeardocs.com.au/supportcentre/resources-section?hsLang=en#ebook-releases)
- [Release Notes](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#main-content)

    - [2026 Releases](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#2026-releases)
    - [2025 Releases](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#2025-releases)
    - [2024 Releases](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#2024-releases)
    - [2023 Releases](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#2023-releases)
    - [2022 Releases](https://info.lightyeardocs.com.au/supportcentre/release-notes?hsLang=en#2022-releases)
- [In The Media](https://info.lightyeardocs.com.au/supportcentre/in-the-media?hsLang=en#main-content)

    - [Media Articles](https://info.lightyeardocs.com.au/supportcentre/in-the-media?hsLang=en#media-articles)

[![Light LY Logo](https://info.lightyeardocs.com.au/hs-fs/hubfs/LYD%20LOGO_light%20inline.png?width=728&height=727&name=LYD%20LOGO_light%20inline.png "Light LY Logo")](http://www.lyd.com.au)

Copyright © 2026, LightYear Docs