Instruments relating to superannuation
39 Instruments relating to superannuation
The following instruments are exempt from duty—
an instrument that establishes, or that amends provisions governing, a fund or trust that—
at the time of the instrument is; or
within 12 months after the instrument takes effect, in the opinion of the trustees, will be—
a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund;
an instrument under which an employer agrees to participate in or contribute to a fund that—
at the time the employer agrees to participate or contribute is; or
within 12 months after that time, in the opinion of the trustees, will be—
a complying superannuation fund;
an instrument that is executed in order to set out or vary the terms of custodial arrangements concerning a fund or trust that—
at the time of the instrument is; or
within 12 months after the instrument takes effect, in the opinion of the trustees, will be—
a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund (whether or not the instrument contains any other terms).
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