• Fund income tax return form and instructions 2013

    About this form

    Attention

    Warning:

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

    End of attention

    Form and instructions for superannuation fund and retirement savings account providers to meet their 2013 tax obligations. (NAT 71287)

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – Fund income tax return 2013 (NAT 71287, PDF, 256 KB).

    To obtain a printed copy of this form: 

    • use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
    • phone our Publications Distribution Service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. For each publication you order, you need the full title 

    Instructions

    Fund income tax return instructions 2013 will help you complete the Fund income tax return 2013 (NAT 71287). The instructions also cover:

    • the schedules you must complete and attach to the tax return
    • record-keeping requirements.

    When we refer to ‘you’ in these instructions, we are referring to you either as the trustee of the fund or as the tax agent or trustee responsible for completing the tax return. This publication is not a guide to income tax or superannuation law. Seek help from us or a registered tax adviser if this publication does not fully cover the fund's circumstances.

    These instructions cover only Australian Prudential Regulation Authority (APRA) regulated and non-regulated superannuation funds and pooled superannuation trusts (PSTs) that use the Fund income tax return 2013 to meet their tax obligations. The instructions and return form may refer more generally to funds other than where more specific mention of an entity type is warranted. Where required, a separate Super member contributions statement (NAT 71334) must be lodged with us.

    Self-managed superannuation funds need to meet their tax and regulatory obligations by lodging the Self-managed superannuation fund annual return 2013 (NAT 71226).

    Publications and services

    To find out how to get a publication referred to in these instructions and for information about our other services, see Publications, Tax Determinations and Rulings.

    Record keeping

    Funds must keep records, in English, in writing or electronically. The records must be in a form that we can access and understand. Generally, funds must keep all relevant records for at least five years, but this period may be longer in certain circumstances.

    See Record keeping requirements for further details and references.

    Last modified: 02 Jun 2014QC 35420