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  • Switching regulators or changing trustees



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Do not use either the Fund income tax return 2011 or the Self-managed superannuation fund annual return 2011 to report a switch of regulator or changes of trustees. If a non-regulated or Australian Prudential Regulation Authority (APRA) regulated superannuation fund attempts to lodge a Self-managed superannuation fund annual return 2011 it will be rejected. The same will occur if an SMSF attempts to lodge a Fund income tax return 2011.

    All superannuation funds that switch regulators must inform us within 21 days by either updating their details online at or by completing a Change of details for superannuation entities.

    Last modified: 13 Feb 2019QC 28016