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Razzy Part 3 – what is ‘in connection with’ ceasing to be a member of a super fund for the section 40 duty exemption?

This final part of our 3 part series on the decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 looks at the requirement under the super fund to super fund duty exemption (as contained in section 40 of the Duties Act 2000 (Vic) (Act)) that a person ceases to be a member of a complying superannuation

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