• X Reserve accounts

    Attention

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    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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    Did the SMSF have any assets not allocated to members on 30 June 2015?

    No

    Leave X blank. Go to Y.

    Yes

    Read on.

    Write at X the total value of assets not allocated to members on 30 June 2015.

    The use of reserve accounts is strictly limited for SMSFs. For more information see sections 52B and 115 of the Superannuation Industry (Supervision) Act 1993.

    Last modified: 15 Jan 2016QC 44344