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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 partner of EY Law specialising in the provision of legal and tax services to high net worth individuals and their related companies and trusts. He is a chartered accountant and solicitor who has over 20 years of experience in revenue law. He practises in all areas of tax and duty but has a particular focus on superannuation, estate planning, trusts, business structuring, capital gains tax and dealing with the ATO in relation to tax disputes. Daniel is also a Chartered Tax Adviser of the Taxation Institute and currently serves as a member of the state council for its WA division. Daniel was recently named in Doyle’s Guide as one of the leading tax lawyers in WA and is a key member of the EY Law team in Perth that was recognised as the leading tax law firm in WA in 2016. - Current at 22 May 2017
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This was presented at Superannuation - Issues and Strategies in the Current Environment .

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