| Subscribe to SuperUpdate |
| Subscribe to receive SuperUpdate, our quarterly electronic newsletter for those working in the superannuation industry. |
| SuperUpdate March 2013 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate December 2012 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate September 2012 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate June 2012 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate March 2012 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate February 2012 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate December 2011 |
| Quarterly newsletter for super funds and intermediaries. |
| SuperUpdate September 2011 |
| Quarterly newsletter for super funds and intermediaries. |
| About SuperMatch |
| Through SuperMatch you can match individuals with specific information on a bulk basis. |
| Access to super for members with a terminal medical condition |
| Information for super funds about making tax-free lump sum payments to those with a terminal medical condition. |
| Accessing the DASP online application system for intermediaries |
| Steps for superannuation funds or their administrators to follow for establishing access to the departing Australia superannuation payments online application system. |
| Accessing the DASP online application system for superannuation funds and administrators |
| Steps for superannuation funds or their administrators to follow for establishing access to the departing Australia superannuation payments online application system. |
| Agreement for departing Australia superannuation payments |
| Used by an organisation which intends to apply for departing Australia superannuation payment (DASP) on behalf of a former temporary resident. NAT 15478-11.09 |
| Application for ABN registration for superannuation entities |
| Instructions and application form for superannuation entities to register for an ABN NAT 2944. |
| APRA-regulated funds - starting and stopping a superannuation income stream (pension) |
| Information about issues APRA-regulated fund trustees may need to take into account when a superannuation income stream starts or stops. Includes answers to common questions. |
| APRA-regulated funds overview |
| Summarises the major reporting and administrative obligations of APRA-regulated super funds, including reporting requirements, due dates, lodgment and payment methods and quality assurance. |
| Calculating the components of a super benefit |
| These instructions are for trustees and super fund administrators who will pay super benefits from taxed sources. |
| Calculating the tax-free component after a trigger event - non-account based superannuation income streams |
| How to calculate the tax-free component following a trigger event that applies to superannuation income streams in existence at 1 July 2007. |
| Change of details for superannuation entities |
| Complete this application if you are acting on behalf of a superannuation entity and want to update details regarding the fund or trust for Australian business number (ABN) purposes. NAT 3036. |
| Changes to claiming a tax deduction for personal super contributions |
| This provides information on what you must do if a member wants to claim a deduction for personal super contributions. |
| Changes to unclaimed super and reporting for small and insoluble lost accounts |
| Explains the changes to unclaimed super and reporting for small and insoluble lost accounts, including the definition of a lost member and what this means for super funds. |
| Co-contribution recovery notice |
| Information on co-contribution recovery notices sent to funds to advise members who have received an overpayment from the ATO. |
| Commissioner's compulsory authority to release excess contributions tax and statement |
| Instructions on how to complete the authority to release excess contributions tax and statement. |
| Company tax rates |
| The Company tax rates from 2001-02 to 2011-12. |
| Completing the compulsory release authority and statement |
| Form instructions and a sample copy of the compulsory release authority and statement. |
| Completing the request to transfer whole balance of superannuation benefits between funds form |
| The Request to transfer whole balance of superannuation benefits between funds form, otherwise known as the portability form, allows members to transfer their benefits between funds. |
| Completing the Superannuation assessment variation advice statement |
| Instructions on how to complete the Superannuation assessment variation advice statement (NAT 2627). |
| Completing the voluntary release authority and statement |
| Form instructions and a sample copy of the voluntary release authority and statement. |
| Completing your unclaimed superannuation money non-lodgment advice (instructions and form) |
| Instructions and form for use by superannuation providers and suppliers. The form is used to advise that the fund has no members with unclaimed superannuation money accounts to report. |
| DASP online application system for intermediaries |
| An authorised intermediary can apply for a departing Australia superannuation payment (DASP) on behalf of a client. |
| Data and payment standards |
| The Superannuation Legislation Amendment (Stronger Super) Act 2012 received royal assent on 28 June 2012, establishing a framework to implement the superannuation data and payment standards. |
| Defined benefit funds - notional taxed contributions |
| Information to help fund trustees work out notional taxed contributions and eligibility for grandfathering for members with a defined benefit interest. |
| Departing Australia super payments - information for intermediaries |
| Each year temporary residents who worked in Australia leave behind millions of dollars in super. |
| Departing Australia Superannuation Payment (DASP) - information for super funds |
| Every year temporary residents who worked in Australia leave behind millions of dollars in superannuation. You can now make sure your clients take home more than just memories when they leave Australia. |
| Departing Australia superannuation payment summary instructions |
| Instructions on how to prepare a Departing Australia superannuation payment summary for a temporary Australian resident who has left Australia. |
| Departing Australia superannuation payments annual report - electronic reporting specification |
| This specification is to be used for the Departing Australia superannuation payment annual report lodged electronically after 1 July 2002 and before 1 July 2008. |
| Determining the defined benefit superannuation interest value for calculating the pre-July 1983 amount at 30 June 2007 |
| Determining the value of a defined benefit superannuation interest for calculating the pre-July 1983 amount of the crystallised segment of the tax-free component at 30 June 2007. |
| Electronic Commerce Interface (ECI) software |
| The Electronic Commerce Interface (ECI) is a software application developed for business operators who want to lodge large amounts of data through an online transaction. |
| Employment termination payment calculator |
| Use this calculator to work out the type of employment termination payment and calculate the withholding amount. |
| Excess contributions tax - administrative penalties |
| We have released a new practice statement which provides guidelines for remitting administrative penalties where an individual or super provider does not comply with their excess contributions tax release authority obligations. |
| Fund income tax return 2012 |
| For use by funds to complete Fund income tax return 2012. NAT 71287-6.2012 |
| Fund income tax return instructions 2012 |
| For use by funds to assist with completion of Fund income tax return 2012. NAT 71605-6.2012 |
| How many superannuation interests does a member of a superannuation fund have in their fund? |
| Commissioner's view as to what constitutes a superannuation interest in relation to the different kinds of superannuation fund. |
| How to complete a rollover benefits statement |
| You should use these instructions if you are a trustee of a super fund, and need to roll over a benefit payment for a member using a Rollover benefits statement (NAT 70944). NAT 70945 |
| How to complete the Superannuation member contributions statement |
| Instructions to help you complete the Superannuation member contribution statement for the 1996-97 to 2006-07 financial years. |
| How to complete the Superannuation payment variation advice statement |
| These instructions are to help you complete a Superannuation payment variation advice statement (PVA). Instructions for use from 1 July 2005. |
| How to report |
| Most super fund reporting can be done electronically through our electronic commerce interface (ECI). Funds can use paper forms if reporting for 100 members or less. Some reports can be prepared using our SuperReport software. |
| Income streams from a taxed super fund |
| Information for taxed super funds which begin to pay an income stream (not a death or disability income stream) after 1 July 2007. |
| Invalid tax file number (Section 299TB) notices - frequently asked questions |
| Answers to questions frequently asked by super funds about Invalid tax file number (TFN) (Section 299TB) notices. |
| Key superannuation rates and thresholds |
| The key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions. |
| LMR provision of updated addresses program - Conditions of use |
| This page describes the LMR provision of updated addresses program the ATO is conducting with some super funds and includes the conditions of use for this program. |
| Lost members register - protocol document |
| This document provides technical guidance, includes an explanation of various key terms contained in the law, and gives guidelines on practical administration and various suggestions of industry best practice. |
| Lost members statement - electronic reporting specification |
| This specification is to be used in the development of software for the supply of lost members register (LMR) reports on electronic media to the ATO. |
| Lost members statement (LMS) paper forms |
| Paper versions of the lost members statement (LMS) for lost member register (LMR) reports. |
| Lump sum benefits from a taxed super fund |
| Information for taxed super funds which provide a lump sum benefit after 1 July 2007 and the benefit is not a death or disability benefit. |
| Lump sum benefits from an untaxed super fund |
| Information for untaxed super funds which pay a lump sum after 1 July 2007 and the payment is not a death or disability benefit. |
| Member contributions statement - electronic reporting specification |
| This specification is to be used in the development of software for the lodgment of electronic member contributions statements (MCS) to the ATO. |
| Member contributions statement - Supplier lodgment declaration |
| You must complete this declaration each financial year if you are supplying an electronic Member contributions statement (MCS) on behalf of the superannuation provider. NAT71913. |
| Member contributions statement protocol |
| This protocol has been developed to help superannuation providers and suppliers lodge accurate and complete member contributions information with us. |
| No-TFN tax offset - IOP calculator |
| The No-TFN tax offset - interest on overpayments (IOP) calculator is now available. |
| Notice of intention to claim a deduction for personal super contributions |
| Information for super funds to assist their members who want to claim or vary a deduction for personal super contributions. |
| Outcome of lodgment report - electronic reporting specification |
| This specification details the system requirements necessary for the superannuation and First home saver accounts (FHSA) Outcome of lodgment reports to be received electronically. |
| Outcome of lodgment report error manual |
| The current outcome of lodgment report error manual supports the certain superannuation electronic reporting specifications. |
| PAYG payment summary - superannuation income stream |
| This is the payment summary that is provided to those payees that are in receipt of income stream payments for superannuation providers. NAT 70987 |
| PAYG payment summary - superannuation lump sum |
| This is the payment summary to be completed by superannuation funds when making a lump sum payment to a payee. NAT 70947 |
| Paying a disability income stream benefit |
| Provides information for superannuation funds which pay a disability income stream benefit after 1 July 2007. |
| Paying a disability lump sum benefit |
| Provides information for superannuation funds which pay a disability lump sum benefit after 1 July 2007. |
| Paying a lump sum death benefit |
| Provides information for superannuation funds which pay a lump sum death benefit after 1 July 2007. |
| Paying an income stream death benefit |
| Provides information for superannuation funds which pay an income stream death benefit after 1 July 2007. |
| Payment variation advice - electronic reporting specification |
| This specification is to be used by superannuation providers in lodging a PVA statement. |
| Penalties |
| Super funds may incur penalties for providing us with statements that are materially false or misleading, failing to lodge required statements with us by the due date, or failing to pay unclaimed super money by the due date. |
| Quality assurance |
| Efficient, effective administration and reporting processes can be achieved by applying better practices in key areas such as risk identification, quality assurance programs, and procedures for processing and reporting transactions. |
| Ready for super reform - a guide for APRA-regulated super funds |
| A guide to help super funds and their administrators prepare for the implementation of super reforms. |
| Release authorities - your obligations when you receive a release authority |
| Trustee obligations when you receive a release authority. |
| Remittance advice and recovery notice - electronic reporting specification |
| This specification details the system requirements you need to electronically receive a superannuation remittance advice and recovery notice. |
| Reporting and administrative obligations |
| Super funds have reporting and administrative obligations for lost members, member contributions, unclaimed super, departing Australia superannuation payments, payment variation advice, income tax returns, first home saver account transfers, no-TFN contributions, portability and rollover benefits. |
| Reporting and lodgment dates |
| Super funds report twice each year on lost members and unclaimed super monies, and annually for member contributions statements and income tax returns. |
| Reporting rollovers accurately |
| All super funds need to provide a rollover benefits statement when they pay most super member benefits or lump sums to other super funds as a rollover or transfer within 7 days of making the payment. |
| Rollover benefits statement |
| Complete this form if you are a trustee of a super fund, and a member asks you to roll over a benefit payment for them. NAT 70944 |
| Rollover benefits statement and instructions for transactions on or after 1 July 2013 |
| The Rollover benefits statement is available to download in Portable Document Format (PDF). Only use this version of the form for transactions occurring on or after 1 July 2013. |
| SMSF member verification system |
| Information for APRA-regulated super funds about the self-managed super fund (SMSF) member verification system. |
| Stopping schemes to illegally access super |
| We are working to protect the retirement savings of Australians from schemes to illegally access super. |
| Super for same-sex couples and their children |
| Information for super funds on the laws surounding same-sex couple and their children. |
| Super member contributions statement - How to complete the Member contributions statement |
| Instructions and form for super providers and suppliers of super information. Only use this member contributions statement (MCS) to report contributions received in the 2007-08 and later financial years that you report from 1 July 2008. NAT 71334. |
| Super member tax file number notification - electronic reporting specification |
| This specification details the system requirements necessary for the Super member TFN notification to be received electronically. |
| Superannuation and false or misleading statements which do not result in a shortfall amount |
| The law has changed to expand the false or misleading statement penalty provisions to include false and misleading statements that do not result in a shortfall amount. |
| Superannuation assessment variation advice statement (AVA) |
| This superannuation assessment variation advice statement (NAT 2626) allows you to notify us where an assessment has been received but full payment will not be made for certain members or former members. |
| Superannuation benefit component calculator |
| Super professionals can use this calculator to determine the crystallised segment of the tax free component of a superannuation interest. |
| Superannuation contributions splitting - superannuation funds |
| Explains what super funds need to know about superannuation contributions splitting. |
| Superannuation contributions surcharge - information for super funds and professionals |
| Information for superannuation funds and professionals, it provides information about calculating surcharge as well as reporting and payment obligations. [NAT 15264] |
| Superannuation crystallisation calculator |
| The Superannuation crystallisation calculator is now available. |
| Superannuation fund/retirement savings account provider claim for payment |
| This form should be completed by a superannuation fund or retirement savings account provider when claiming any of the following; super co-contribution, individual account balances held in the superannuation holding accounts (SHA) special account or superannuation guarantee (SG). |
| Superannuation lump sum pre-payment statement |
| This form and instructions help superannuation funds meet their legal requirements to give information to an individual before payment of a superannuation lump sum. This form and instructions are also for any individual to give payment instructions to a specified fund. |
| Superannuation Matching (SuperMatch) Report |
| This specification outlines the system requirements you need to receive the Superannuation matching (SuperMatch) report electronically. |
| Superannuation matching (SuperMatch) Request specification |
| Details system requirements needed by super funds to send a SuperMatch request. |
| Superannuation member contributions statement |
| Superannuation member contributions statement For reporting contributions made before 1 July 2007. |
| Superannuation payment variation advice |
| This superannuation payment variation advice statement allows providers to notify the Tax Office that they cannot accept credit payments or debit requests for one or more superannuation members. NAT 8451 |
| Superannuation provider assessment data (SPAD) file - electronic reporting specification |
| This specification details the system requirements necessary for you to electronically receive SPAD files. |
| Superannuation surcharge assessment variation advice statement - electronic reporting specification |
| This specification contains information to assist in completing and lodging a Superannuation AVA statement on electronic media to the Tax Office. |
| SuperMatch - how to transfer superannuation guarantee credits |
| Explains the process superannuation providers should follow to transfer superannuation guarantee credits following a SuperMatch search. |
| SuperMatch - how to transfer superannuation holding account (SHA) special account credits |
| Explains the process superannuation providers should follow to transfer SHA special account credits following a SuperMatch search. |
| SuperMatch application for superannuation entities and their administrators |
| Information for super entitites and their administrators about using SuperMatch. |
| SuperReport |
| SuperReport V10.1 user manual is now available for new reporting obligations. |
| Tax file numbers and super contributions |
| Information for super funds on member contributions without a tax file number (TFN), or with an incorrect or invalid TFN. Also includes information on no-TFN-quoted contributions tax. |
| Tax treatment of transfers from foreign super funds |
| These questions and answers relate to the tax treatment of transfers from foreign super funds to Australian complying super funds. |
| Tax-free component of existing income streams |
| Provides information for taxed super funds on calculating the tax-free component of income streams that began before 1 July 2007. |
| Tax-free component on the roll-over of superannuation benefits |
| Information on the tax-free component when super benefits are rolled over. |
| Transfer of super benefits portability form - information for super providers |
| Information for super providers about the portability form which allows members to transfer super benefits between funds. |
| Transition to retirement |
| Information for super funds about paying transition to retirement income streams. Under this measure, fund members who have reached their preservation age can access their benefits without having to retire or leave their job. |
| Unclaimed superannuation - provider's frequently asked questions |
| Information to help super providers with changes to unclaimed superannuation money, including how you manage your reporting responsibilities for members including former temporary residents. |
| Unclaimed superannuation money - for superannuation providers |
| Information about unclaimed superannuation and your reporting and payment requirements, including payment of unclaimed superannuation to certain temporary residents. |
| Unclaimed superannuation money protocol |
| This document provides guidance for superannuation providers regarding super interests identified in the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA) that are required to be reported and paid to the Commissioner of Taxation (the Commissioner). |
| Unclaimed superannuation money statement |
| Instruction and form for super providers and suppliers of super information. |
| Undeducted purchase price of pensions and annuities |
| Explains what undeducted purchase price is and what information is required to calculate it. |
| Updating superannuation fund details online |
| Tax agents and trustees of superannuation funds who currently hold an ATO digital certificate can now view and update superannuation fund details via the Australian Business Register (ABR) website. |
| Use of tax file numbers by super funds |
| Regulations dealing with the use of tax file numbers by super funds and retirement savings account providers have been made, effective from 1 January 2012. |
| Winding up an APRA regulated superannuation fund |
| This information is for Australian Prudential Regulation Authority (APRA) regulated superannuation funds that wind up. |