Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) This section applies to the transfer of, or an agreement to transfer, dutiable property to a trustee or custodian of a complying superannuation fund, a complying approved deposit fund, a pooled superannuation trust or an eligible rollover fund, or a fund or trust that, 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 within 12 months after the transfer takes effect, where there is no change in the beneficial ownership of the property.
(2) A transfer of, or an agreement to transfer, property to or from a trustee or custodian of a pooled superannuation trust in exchange for the issue or redemption of units in the trust does not, for the purposes of this section, effect a change in the beneficial ownership of the property.
(3) The duty chargeable on a dutiable transaction to which this section applies is—
(a) except as provided by paragraph (b), ad valorem duty in accordance with this Chapter or $200, whichever is the lesser; or
(b) if the dutiable property transferred, or agreed to be transferred, is marketable securities, $20.