4—Amendment of Schedule 2—Stamp duties and exemptions
Schedule 2, Part 2, clause 16, item 26—delete
item 26 and substitute:
26. An instrument
executed by a trustee of a regulated superannuation fund within the meaning of
the Superannuation Industry (Supervision) Act 1993 of the Commonwealth
in the ordinary course of administering the fund for the purpose of effecting
or acknowledging, evidencing or recording—
(a) the
creation of an interest in the property of the superannuation fund on account
of a person becoming a member of the fund; or
(b) the
redemption, cancellation or extinguishment of an interest in the property of
the superannuation fund on account of a person ceasing to be a member of the
fund,
but not so as to exempt any conveyance or transfer of property into or out of
the fund.