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Indirect taxes presentation


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 presentation 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 profile

Zoe Chung CTA
Photo of author, Zoe CHUNG Zoe is a Special Counsel in Arnold Bloch Leibler’s taxation group. Zoe’s core expertise is in state taxation law across all Australian states and territories, providing all types of assistance from pre-transaction advice, lodgement, negotiation and dispute resolution. Zoe has more than 18 years’ experience providing state taxation advisory, Revenue Authority liaison and M&A services to clients in a wide range of industries and clients, including private families, superannuation & funds management, property (development, leasing and retail), mining & infrastructure and retail & consumer. Prior to re-joining ABL in 2018, Zoe was a Partner at “Big Four”, specialising in state taxation in all Australian jurisdictions with a focus on stamp duty. Zoe has a keen interest in diversity and inclusion and social justice issues. She has undertaken pro bono work for a number of not-for-profit organisations and has also participated in formulating cultural and gender diversity agendas. - Current at 04 August 2020
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This was presented at National Superannuation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

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Large fund issues and the ATO

Author(s):  Stuart FORSYTH

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SMSF regulatory update

Author(s):  Greg TANZER

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Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

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Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:

SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

Further details about this event:


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