Relevant evidentiary requirements must be provided when documents are lodged for assessment of duty.
Transfers of property in connection with persons changing superannuation funds
Original executed Transfer
A brief explanation of the background to the transfer and the entitlements to be extinguished and created
Copies of the governing rules of the superannuation funds concerned.
A statement of the property to be transferred
A copy of each instrument relating to the transfer
A statutory declaration from a trustee (or a director of a corporate trustee) of each of the superannuation funds concerned stating that, in the opinion of the trustee (or director), the fund the person will become a member of, or otherwise become entitled to benefits in respect of, will be a complying superannuation fund within 12 months after the transfer occurs