Commissioner's compulsory authority to release excess contributions tax and statement

How to complete the compulsory authority to release excess contributions tax and statement. (NAT 71451)

On this page

• About this form
• How to obtain this form
• Instructions
• More information

About this form

Form instructions and a sample copy to help super funds and members complete the Commissioner's compulsory authority to release excess contributions tax and statement. (NAT 71451)

How to obtain this form

You can download this form in Portable Document Format (PDF) – download Commissioner's compulsory authority to release excess contributions tax and statement (NAT 71451, PDF, 262KB)This link will download a file, which includes a sample of the form.

For details about the personal information we collect from you, see Privacy notice – Commissioner's release authority & Statement.

Instructions

Important information

You will have received this final release authority and statement because your member has not complied with a Compulsory release authority and statement to release an excess non-concessional contributions tax liability from their superannuation interest.

The Commissioner's release authority requires you to:

• release the amount stated in section C from your member's account
• pay this to the ATO within 30 days
• complete sections D and E and send the release authority statement to us
• give a copy of the statement to your member within 30 days of making the payment.

Penalties may apply if you don't:

• make the required payment to us within 30 days of receiving this authority
• lodge the completed release authority statement with us and provide a copy to your member within 30 days of making the payment.

You can complete this statement or create a statement of your own, as long as it contains all the required information.

How to complete the release authority statement

Section C: Amount to be released

You must pay either:

• the amount to be released shown in section C
• if the account balance is less than this amount, the total value of your member's super interests in your fund (other than a defined benefit interest).

Section D: Details of the release amount

Complete this section with details of the amount released.

If you have released only some or none of the amount shown in section C, explain why.

Section E: Declaration

Complete the declaration that applies to you. Print your full name then sign and date the declaration.

Send the completed release authority statement to us:

• fax 1300 139 024
• mail to

Australian Taxation Office
PO Box 3578
Albury NSW 2640

• Give a copy to your member.

How to pay

Instructions on how to pay the amount to be released to us are shown on the reverse side of the payment slip attached to this compulsory authority to release excess contributions tax and statement.

More information

For more information about the Commissioner's compulsory authority to release excess contributions tax and statement:

• phone us on 13 10 20 between 8.00am and 6.00pm, Monday to Friday
• write to us at

Australian Taxation Office
PO Box 3100
Penrith NSW 2740

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf, or having a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

• TTY users, phone 13 36 77 and ask for the ATO number you need
• Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
• internet relay users, connect to the NRS on www.relayservice.com.auExternal Link and ask for the ATO number you need.

Find out more

APRA-regulated super funds - home.