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  • Who should lodge

    Use the super transfer balance account report (TBAR) to:

    • advise the ATO when a transfer balance account event occurs
    • respond to a commutation authority we have issued to a super fund  
      • we use this information to adjust your member’s transfer balance account so we can correctly apply the transfer balance cap provisions
       
    • cancel or correct information that you have reported to us.

    On this page

    Self-managed super funds

    If you're a self-managed super fund (SMSF), complete this report when:

    • a transfer balance account event has occurred
    • you need to correct information about a transfer balance account event that you have previously reported to us
    • you are responding to a commutation authority.

    Note: As an SMSF trustee you can only report information about your member's interest in the SMSF, not any interests they have in other super funds.

    More information is available in Event-based reporting for SMSFs.

    Other super providers or life insurance companies

    If you're a superannuation provider (excluding SMSFs) or a life insurance company, complete this report when:

    • a transfer balance account event occurred prior to 1 July 2018
    • you are responding to a commutation authority.

    Note: From 1 July 2018 the approved form for superannuation providers (excluding SMSFs) and life insurance companies to report retirement phase events is the Member Account Transaction Service (MATS).

    Attempts to submit a MATS message with an effective date prior to 1 July 2018 will not be accepted. Therefore, you will also need to use this form to correct information you have previously reported to us if the event being cancelled occurred prior to 1 July 2018.

    More information is available in Transfer balance cap reporting protocol – for APRA-regulated funds.

    Last modified: 08 Dec 2022QC 53363