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  • M Any other contributions



    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 amounts) that are not included at questions A to T?


    Leave M blank. Go to N.


    Read on.

    Write at M the total value of other contributions received for the member in 2020–21 that you have not included at questions A to T.

    Include at M:

    • super co-contributions and low income super amounts 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).
    • If a member has received any other contributions (including super co-contributions and low income superannuation amounts), you must include the following at item 7 in Section A    
      • Fund's financial institution account details, and
      • Electronic service address alias (ESA).

    Do not include at M:

    • 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 Contributions splitting for members.

    Last modified: 27 May 2021QC 64911