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  • Section D: Non-complying funds



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

    End of attention

    Only complete section D if you are a trustee of a non-complying fund and are paying member benefits to another super fund, including another non-complying fund.

    At this label you include the amount of all contributions made for your member on or after 10 May 2006 to the fund when it was non-complying. The amount you include in section D is reported by the receiving fund as personal contributions for the member in their fund's SMSF annual return or member contributions statement.


    XYZ Family Super was established in July 2004 as a non-complying fund and, for its member Paul, received contributions of $150,000 between July 2004 and December 2013.

    Paul's accrued benefits were then transferred out to AASuper (a complying fund). Of the amount transferred $50,000 were contributions made for Paul on or after 10 May 2006.

    Paul, as trustee for XYZ Family Super, prepares an RBS to accompany the transfer. He completes section D of the RBS with the amount of $50,000. For the contributions standard AASuper treats the whole amount transferred as a member contribution but it uses the information on the RBS to prepare a member contributions statement that reports this as a personal contribution amount. We then count $50,000 against Paul's non-concessional cap.

    End of example

    If you are a trustee of an SMSF which changed status to complying at the beginning of the income year, you do not complete section D – use section C only.

    Report all contributions you made for the member on or after 10 May 2006 when:

    • Your SMSF was non-complying – in your SMSF annual return in the first year that your SMSF becomes complying.
    • Contributions made in the current income year after your SMSF became complying and included in the transfer are also reported in your SMSF annual return in the first year that your SMSF becomes complying.
    Last modified: 17 Sep 2021QC 28175