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Indirect taxes paper
Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE
Indirect taxes, such as duty, GST and land tax, are often neglected when it comes to consideration of tax issues affecting superannuation funds.However, the indirect tax obligations, and potential exemptions and concessions that apply to superannuation funds are often vital parts of any review of potential tax considerations, particularly in relation to transfer of assets to and from a fund.
This paper covers:
- a review of the application of duty for direct transfers of real estate to and from a superannuation fund in each state and territory
- an update and review of the application of duty for indirect transfers of real estate ie interests in landholder/land-rich entities to and from a superannuation fund in each state and territory
- an overview of other concessions available to superannuation funds such as change of trustees, set-up of funds etc
- a brief update in relation to the application of the GST regime to transfers of real estate to and from a superannuation fund
- the application of superannuation related land tax concessions in each state and territory.
Author profiles
Zoe Chung CTA

Rachel O'Donnell CTA
Rachel is a Senior Manager at PwC. - Current at 02 October 2013
This was presented at National Superannuation Conference .
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Individual sessions
Keynote address: Benchmarking Australia's superannuation system against the best in the world
Author(s): David KNOXMaterials from this session:
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Chasing tax within unit prices or credit rates
Author(s): Dana FLEMING, Narelle TOOHEYMaterials from this session:
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Recent developments affecting contribution strategies and practices
Author(s): David SHIRLOWMaterials from this session:
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Large fund issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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SMSF regulatory update
Author(s): Greg TANZERMaterials from this session:
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Living to age 120, the pensions dilemma and other defined benefit conundrums
Author(s): Barry RAFEMaterials from this session:
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Insurance applications
Author(s): Craig DAYMaterials from this session:
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Tax issues in successor fund transfers
Author(s): Ross StephensMaterials from this session:
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Benefit payments
Author(s): Philip BRODERICKMaterials from this session:
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What you need to know about the super guarantee
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SMSF issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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Pensions: Exploring changes in the treatment of pensions presentation
Author(s): Graeme COLLEYMaterials from this session:
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Borrowing by SMSFs to acquire real property - is it worth all the trouble?
Author(s): Chris Balalovski, Simon ConollyMaterials from this session:
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Managing tax affairs:The duties of the super trustee
Author(s): John EDSTEINMaterials from this session:
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Small business CGT relief and related party transactions
Author(s): Daniel BUTLER, David OonMaterials from this session:
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Tax considerations relevant to investments by super funds
Author(s): Philip WITHEROWMaterials from this session:
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Indirect taxes
Author(s): Zoe CHUNG, Rachel O'DonnellMaterials from this session:
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