Do not use either the Fund income tax return 2008 or the Self-managed superannuation fund annual return 2008 to report a switch of regulator or changes of trustees. If a non-regulated or APRA regulated superannuation fund attempts to lodge the Self-managed superannuation fund annual return 2008, it will be rejected. The same will occur if an SMSF attempts to lodge a Fund income tax return 2008.
All superannuation funds that switch regulators must inform the Tax Office within 21 days by either updating their details online at www.abr.gov.auExternal Link or by completing a Change of details for superannuation entities form.