Title
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Approved form legislative reference
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NAT number
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Application – excess contributions determination
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Apply to have contributions disregarded or reallocated under section 292-465 of the Income Tax Assessment Act 1997.
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71333
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Application for payment of ATO-held superannuation money
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Sections 17, 20H and 24G of the Superannuation (Unclaimed Money and Lost Members) Act 1999
Sections 65, 65A, 66, 67, 67A and 68 of the Small Superannuation Account Act 1995; and
Section 65A of the Superannuation Guarantee (Administration) Act 1992.
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74880
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Auditor/actuary contravention report
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Sections 11A and 11B of the Superannuation Industry (Supervision) Act 1993.
Under subsection 129(3) of the Superannuation Industry (Supervision) Act 1993 this report is required to be lodged with or given to the Commissioner of Taxation, in paper or electronic form, by an actuary or approved auditor of a self-managed superannuation fund when reporting contraventions.
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11239
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Capital gains tax cap election
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Under subsection 292-100(9) of the Income Tax Assessment Act 1997, this form can be used by super members electing to exclude from their non-concessional contributions cap super contributions arising from the disposal of certain small business assets, from their non-concessional contributions cap.
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71161
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Change of details for superannuation entities
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Under paragraph 14(2)(b) of A New Tax System (Australian Business number) Act 1999,
Under Subsection 19(4) of the Superannuation Industry (Supervision) Act 1993 (SIS Act), and
Regulation 11.07AA of the Superannuation Industry (Supervision) Regulations 1994 (SISR)
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3036
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Choice to include excess concessional contributions in assessable income (see note 9)
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This form must be lodged with or given to us in paper form by an individual or entity who accepts an offer under subsection 292-467(3) of the Income Tax Assessment Act 1997.
Under paragraph 292-467(3)(a) this must be within 28 days after we issue the notice, or (b) within such a longer period as we allow.
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No NAT number
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Superannuation (super) standard choice form
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Employers who are required to offer a choice of super fund under section 32N of the Superannuation Guarantee Administration Act 1992 (SGAA) must give a standard choice form to their eligible employees. This form meets the requirements of section 32P of the SGAA and Regulation 17 of the Superannuation Guarantee (Administration) Regulations 2018.
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13080
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Request Stapled super fund
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Under section 32R of the Superannuation Guarantee Administration Act 1992.
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No NAT number
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Commissioner's compulsory authority to release excess contributions tax and statement
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Under section 390-65 of schedule 1 to the Taxation Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates), in paper form, by a super provider within 30 days of the release amount being paid out of a super plan, after a release authority has been received and acted upon by the super provider.
We can, under section 388-55 of schedule 1 to the Taxation Administration Act 1953, defer the time for a super provider to give the statements in the approved form to us or to the individual to whom the release authority relates.
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71451
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Compulsory release authority for excess contributions tax and statement
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Under section 390-65 of schedule 1 to the Tax Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates) in paper form by a super provider within 30 days of releasing the amount out of a super plan, after a release authority has been received and acted upon by the super provider.
We can, under section 388-55 of schedule 1 to the Taxation Administration Act 1953, defer the time for a super provider to give the statements in the approved form to us or to the individual to whom the release authority relates.
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71429
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Contributions for personal injury form
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Under section 292-95 of the Income Tax Assessment Act 1997, this form can be used by members or account holders wishing to exclude super contributions arising from eligible personal injury payments from their non-concessional contributions cap.
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71162
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Division 293 Tax – refund or debt release application for former temporary residents
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Under section 293-230 of the Income Tax Assessment Act 1997.
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74727
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Division 293 Tax – Deferred debt account election form
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Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.
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74989
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Division 293 Tax – Due and payable election form
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Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.
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74988
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Excess concessional contribution election form
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Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.
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74825
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Excess non-concessional contributions election form
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Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.
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74824
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Release authority statement
(For ECC, ENCC & Div 293)
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Under section 131-55(3) of Schedule 1 to the Taxation Administration Act 1953.
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No NAT number
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Downsizer contribution into superannuation
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Under section 388-50 of schedule 1 to the Taxation Administration Act 1953 and section 292-102 of the Income Tax Assessment Act 1997.
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75073
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Election to be non-deductible (or revoke election)
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Under section 388-50 of schedule 1 to the Taxation Administration Act 1953.
Under regulations 290-155.01 and 290-155.05 of the Income Tax Assessment Regulations 1997
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No NAT number
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First home super saver (FHSS) scheme – notification of purchase or recontribution
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Notification to purchase or construct – section 313-40 of the Income Tax Assessment Act 1997.
Notification of recontribution – section 313-50 of the Income Tax Assessment Act 1997.
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74977
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First home super saver (FHSS) scheme – release request
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Section 131-5 of Schedule 1 to the Taxation Administration Act 1953.
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74980
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First home super saver (FHSS) scheme – determination request
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Section 138-10 of Schedule 1 to the Taxation Administration Act 1953.
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74979
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KiwiSaver scheme payment statement
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Section 390-12 of schedule 1 to the Taxation Administration Act 1953.
Complying Australian super funds should complete the KiwiSaver scheme payment statement or a similar paper form that collects the same information when they pay a member’s superannuation benefits to a KiwiSaver scheme in New Zealand.
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74638
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Member account transaction service (MATS) – virtual form
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Section 390-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), section 390-115 of Schedule 1 to the TAA, section 390-20 of Schedule 1 to the TAA.
Technical documents for the MAAS web serviceExternal Link are available on the on the Standard Business Reporting (SBR) website.
Practical guidance for funds on how to administer their fund reporting obligations is available at Fund reporting protocols
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No NAT number
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Member account attribute service (MAAS) – virtual form
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Section 390-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), section 390-115 of Schedule 1 to the TAA, section 390-20 of Schedule 1 to the TAA.
Technical documents for the MAAS web serviceExternal Link are available on the on the Standard Business Reporting (SBR) website.
Practical guidance for funds on how to administer their fund reporting obligations is available at Fund reporting protocols.
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No NAT number
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Notice of intent to claim or vary a deduction for personal super contributions
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Section 388-50 of schedule 1 to the Taxation Administration Act 1953.
This form can be used when a person intends to claim a tax deduction for their personal super contributions or when they wish to vary a previous notice under section 290-170 and section 290-180 of the Income Tax Assessment Act 1997.
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71121
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Recontribution of COVID-19 early release amounts
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Paragraph 292-103(2)(a) of the Income Tax Assessment Act 1997.
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75394
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Request for rollover of whole balance of super benefits between fund
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Sub regulation 3.33(2)(b) to the Superannuation Industry (Supervision) Regulations 1994.
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75359
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Rollover benefits statement (before 1 July 2013)
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Section 388-50 of schedule 1 of the Taxation Administration Act 1953.
Under subsection 390-10(4) of Schedule 1 to the Taxation Administration Act 1953, this information is required to be given to the receiving super provider, either in paper form or electronically by the first super provider reporting the payment of a rollover super benefit for a member to another super provider.
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70944
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Rollover benefits statement (from 1 July 2013 to 30 June 2017)
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Section 388-50 of schedule 1 of the Taxation Administration Act 1953.
Under subsection 390-10(4) of Schedule 1 to the Taxation Administration Act 1953, this information is required to be given to the receiving super provider, either in paper form or electronically by the first super provider reporting the payment of a rollover super benefit for a member to another super provider.
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70944
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Rollover benefits statement (from 1 July 2017)
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Section 388-50 of schedule 1 of the Taxation Administration Act 1953.
Under subsection 390-10(3) of schedule 1 to the TAA
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70944
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Death benefit rollover statement (from 1 July 2017)
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Under subsection 390-10(3) of schedule 1 to the Tax Administration Act 1953 (TAA), this form can be used by a superannuation provider to give a statement to:
- another superannuation provider that a benefit has been paid under paragraph 390-10(2)(a) of Schedule 1 to the TAA
- a member in relation to a benefit paid on behalf of the member as required under paragraph 390-10(2)(b) of Schedule 1 to the TAA.
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74924
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Self-managed superannuation fund annual return
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Section 388-50 of schedule 1 to the Taxation Administration Act 1953 and Section 11A of the Superannuation Industry (Supervision) Act 1993.
This form is to be given to the Commissioner of Taxation as required under section 161 of the Income Tax Assessment Act 1936 or other relevant provisions.
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71226
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Self-managed superannuation fund independent auditor's report
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Section 11A of the Superannuation Industry (Supervision) Act 1993.
Under subsection 35C(6) of the Superannuation Industry (Supervision) Act 1993, this report is required to be given to each trustee of the self-managed superannuation fund, by an approved auditor specified in subregulation 1.04(2) of the Superannuation Industry (Supervision) Regulations 1994.
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11466
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Superannuation guarantee charge
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Section 33 of the Superannuation Guarantee (Administration) Act 1992 (SGAA).
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9599
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Superannuation guarantee late payment offset election
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Under paragraph 23A(1)(b) and subsection 23A(2) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) to be lodged with us for an employer to make an election under subsection 23A(3) to offset a contribution made to a complying superannuation fund or a retirement savings account against the employers liability to pay superannuation guarantee charge.
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14899
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Superannuation guarantee opt out for high income earners with multiple employers
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Section 19AB of the Superannuation Guarantee (Administration) Act 1992.
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75067
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Super payment variation advice
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8451
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Superannuation fund/ retirement savings account provider claim for payment
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Subsection 61(3) of the Small Superannuation Accounts Act 1995 (SAA).
Under subsection 61(1) of the SAA a trustee of a superannuation fund or retirements savings account provider is required to lodge this paper form to claim an individual’s account balance held in the Superannuation Holdings Account special account.
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73960
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Super member contributions statement (2012–13 onwards)
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This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.
Electronic reporting specification – Member contribution statementExternal Link which is published at softwaredevelopers.ato.gov.au.
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74656
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Super member contributions statement (2007–08 to 2011–12)
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This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.
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71334
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Super member contributions statement (2006–07 and earlier years)
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This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.
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2710
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Transfer balance account report
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This form can be used to meet the requirements under:
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74923
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Transfer balance event notification
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This form can be used to meet the requirements under:
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74919
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Excess transfer balance election
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This form can be used to meet the requirements under subsection 136-20(4) of Schedule 1 to the Taxation Administration Act 1953.
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74920
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Notification of transfer balance debit
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Under subsection 136-25(2) of Schedule 1 to the Taxation Administration Act 1953.
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No NAT Number
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Commutation authority – provider to notify member
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This form can be used to meet the requirements under section 136-90 of Schedule 1 to the Taxation Administration Act 1953
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No NAT Number
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Transitional termination payment pre-payment statement
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This statement is required to be given to the payer, under subsection 82-10F(3) of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997), by individuals exercising a choice under subsection 82-10F(2) of the IT(TP)A 1997 for employment termination payments made between 1 July 2007 and 30 June 2012.
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70812
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Trustee declaration – To be completed by new trustees and directors of corporate trustees of self-managed super funds
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Section 11A of the Superannuation Industry (Supervision) Act 1993.
From 1 July 2007, under section 104A of the Superannuation Industry (Supervision) Act 1993, this declaration is required to be completed, in paper form, by a new trustee or director of a corporate trustee of a self-managed superannuation fund within 21 days becoming such a trustee or director of the corporate trustee on or after 1 July 2007.
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71089
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Unclaimed superannuation money non-lodgment advice
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Under paragraph 16(1)(a) of the Superannuation (Unclaimed Money and Lost Members) Act 1999, this form is required to be given to the Commissioner of Taxation by the relevant scheduled statement day for a superannuation provider who, at the end of the unclaimed money day, does not hold unclaimed superannuation money or only holds accounts for members with a nil or negative unclaimed superannuation money balance.
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73231
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Unclaimed superannuation money statement
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This form meets the requirements under section 16 and 20E of the Superannuation (Unclaimed Money and Lost Members) Act 1999.
Electronic reporting specification – Unclaimed super money statementExternal Link, which is published at softwaredevelopers.ato.gov.au
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71864
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Unclaimed superannuation money statement – additional members
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This form meets the requirements under section 16 and 20E of the Superannuation (Unclaimed Money and Lost Members) Act 1999.
Electronic reporting specification: Unclaimed super money statementExternal Link, which is published softwaredevelopers.ato.gov.auExternal Link
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71864A
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Voluntary release authority and statement for excess contributions tax
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Under section 390-65 of schedule 1 to the Taxation Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates) in paper form by a super provider within 30 days of the release amount being paid out of a super plan, after a release authority has been received and acted upon by the super provider.
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71777
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Virtual form – Superannuation Electronic Portability Form (see note 9)
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Sub-regulation 6A.02(2) Superannuation Industry (Supervision) Regulations 1994, and
Sub-regulation 4AA.02(2) of the Retirement Savings Accounts Regulations 1997
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No NAT number
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