• M Any other contributions

    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

    Did the SMSF receive any other contributions for the member (including super co-contributions and low income super contributions) that are not included at questions A to T?

    No

    Leave M blank. Go to N.

    Yes

    Read on.

    Write at M the total value of other contributions received for the member in 2014–15 that you have not included at questions A to T.

    Include at M:

    • amounts contributed directly to the SMSF from an FHSA when the holder of the FHSA is the member of the SMSF for whom the contribution was made (these amounts are paid to the SMSF with the form Super contributions from a first home saver account)
    • government FHSA contributions paid by us to the SMSF
    • super co-contributions and low income super contributions paid to the SMSF for the benefit of the member by us (including where they are transferred by us to the SMSF from the Superannuation Holding Account (SHA) special account)
    • any amount transferred from a foreign super fund or scheme that the member has chosen to have included in the SMSF’s assessable income (see Tax treatment of transfers from foreign super funds).

    Do not include at M:

    • amounts contributed directly from an FHSA because of a family law obligation (as reported by the FHSA provider) where the holder of the FHSA is the spouse or former spouse of the member of the SMSF for whom the contribution was made (include these at F Spouse and child contributions)
    • amounts transferred from the member's spouse's super as a result of a contributions splitting arrangement. These amounts are super contributions for the person that split their contributions and not super contributions for the member that received the transferred amount into their super as a result of the contributions split. Include these transferred amounts at P Inward rollovers and transfers. For more information see Offering contributions splitting for members.
    Last modified: 15 Jan 2016QC 44344