Notice for reassessment - superannuation fund transfer duty concession/exemption (Form D2.6)

Section 156 of the Duties Act 2001 (Qld) applies where transfer duty was assessed on the basis of the superannuation concession in part 11 (mergers, splits, variations and reconstitutions of super funds) or an exemption for a fund or trust intended to become a public superannuation entity, and at the first anniversary of the transaction the new funds are not complying superannuation funds, or the fund or trust is not a public superannuation entity. Within 28 days after that first anniversary the trustees must give notice in the approved form and ensure the instruments are lodged for reassessment. The Commissioner then reassesses as if the concession or exemption never applied. Form D2.6 (version 3, March 2026) is that notice. Failing to give it is an offence under s 120 of the Taxation Administration Act 2001.

When you need it

• Dutiable property was transferred between super funds to merge or split them, or a trust of dutiable property was created by varying or reconstituting a fund, and the resulting funds were not complying superannuation funds within 1 year.
• Property was transferred to the custodian for the approved trustee of a public superannuation entity, or between that trustee and custodian, on the basis the fund or trust would become a complying approved deposit fund, eligible rollover fund, pooled superannuation trust or public offer fund within 1 year, and it did not.

1. 1

   Part A - the fund

   Give the name of the non-complying superannuation fund, its correspondence address and telephone number, and the full name and ABN of each trustee.

2. 2

   Part B - the transaction

   Give the date and nature of the transaction (tick one of the five types) and its dutiable value, which is the higher of the consideration and the unencumbered value; evidence of unencumbered value must be produced. List every document that evidenced the transaction or accompanied the original concession or exemption application.

3. 3

   Part C - verification

   Each trustee of the fund named at question 2 signs, prints their name and dates the form, verifying they have read the guide and the information is true and correct.

• Lodge within 28 days after the first anniversary of the merger, split or creation of the trust (Duties Act s 156(2); form guide).
• Re-lodge all documents, or copies, that evidenced the transaction or were lodged with the original application, with supporting evidence.
• Send to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001, or duties@treasury.qld.gov.au (as printed on the form).
• Additional transfer duty is assessed and unpaid tax interest is imposed; the guide says interest may be reduced in some circumstances.

• Diarise the first anniversary of the transaction when the concession is claimed, so the 28-day window is not missed.
• Have every trustee sign; the verification is by the trustees of the fund.
• The terms used (complying fund, pooled superannuation trust and so on) take their meaning from the Superannuation Industry (Supervision) Act 1993 (Cth), as the guide explains.