Thanks Mike,
very interesting , it must be s62A
http://www.austlii.edu.au/au/legis/nsw/consol_act/da199793/s62a.html
DUTIES ACT 1997 - SECT 62A
Transfers to self managed superannuation funds
62A Transfers to self managed superannuation funds
(1) Duty of $50 is chargeable on a transfer of, or an agreement to transfer, dutiable property from a person (the "transferor") to the trustee of a self managed superannuation fund but only if:
(a) the transferor is the only member of the superannuation fund or the property is to be held by the trustee solely for the benefit of the transferor, and
(b) the property is to be used solely for the purpose of providing a retirement benefit to the transferor.
(2) Property held by the trustee of a superannuation fund is held solely for the benefit of the transferor if:
(a) the property is held specifically for the benefit of the transferor, as a member of the superannuation fund, and
(b) the property (or proceeds of sale of the property) cannot be pooled with property held for another member of the superannuation fund, and
(c) no other member of the superannuation fund can obtain an interest in the property (or the proceeds of sale of the property).
(3) In this section:
"self managed superannuation fund" means a complying superannuation fund within the meaning of section 42A of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth.