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In-specie transfers paper

Published on 15 Oct 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

With superannuation being the preferred investment vehicle in Australia due to the tax concessions, it is no surprise that members attempt to enhance their benefits by transferring property into their funds. This paper covers issues in the implementation of this strategy including:

  • stamp duty on the transfer of property
  • capital gains tax considerations
  • ensuring that contributions are within the limits and
  • GST.

Author profile

Daniel Fry CTA
Daniel is a Director at Munro Doig. He was first admitted as a legal practitioner in South Africa in 1981 and prior to establishing Munro Doig, had been a partner in large national law firms in Johannesburg and Perth. He holds a Bachelor of Arts, Bachelor of Laws and a postgraduate Higher Diploma in Tax Law. Colin practises in all aspects of tax and trust law, with a focus on structuring and taxation of entities and transactions. - Current at 08 January 2018
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This was presented at Superannuation - Issues and Strategies in the Current Environment .

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