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  • Reporting methods and lodgment

    Options currently available for TBAR lodgment

    Lodgement method

    SMSF trustee or administrator

    Tax agent

    Online form

    Yes

    Not yet available

    Bulk data exchange (BDE)

    Yes

    Yes

    Spreadsheet version

    No

    Yes

    Paper report

    Yes

    Yes

    • Lodging an online report – if you are an SMSF trustee or administrator, lodge a report electronically by completing an interactive online formExternal Link via the Business Portal. This method allows you to report unlimited events per member. We are developing and testing a future online solution and will communicate when it becomes available.
    • BDE – submit through the file transfer facility in the Business Portal or Tax Agent Portal. This method allows you to report multiple events for multiple members. The file must meet our bulk data entry specifications and you will generally need support from a software provider to do this. For more information refer to the electronic reporting specificationsExternal Link.
    • Spreadsheet version – if you are a tax agent, you can report multiple events for multiple members via a recognised spreadsheet.
    • Paper report – you can lodge a paper report by mailing to the address provided on your form. You can report up to four events per member on each form.

    Lodging an online report

    If you are an SMSF trustee you can lodge a transfer balance account report electronically by completing an interactive online formExternal Link via the Business Portal. To complete the report:

    • Select Online forms in the left hand menu.
    • Select Transfer balance account report from the list. This report will only display if your Administrator has given the permissions in Access Manager to allow the standard user to prepare and lodge the report.

    We are developing and testing a future online solution. We will let you know when it is available.

    The online report contains on-screen help. For further instructions to help you complete the online version of the report, refer to the instructions for How to complete a paper report.

    Lodging a spreadsheet version

    If you are a tax agent and don't have BDE, you can lodge a paper report or complete a spreadsheet version of the TBAR. This spreadsheet will allow you to report multiple events for multiple members of all the SMSFs you represent.

    How to get this report

    You can download this report in Excel (XLSX) – download TBAR_form_spreadsheet_version_1.0 (XLSX, 140KB)This link will download a file.

    How to lodge the spreadsheet version

    Lodge your completed spreadsheet by:

    • attaching it to a Tax Agent Portal mail messageExternal Link
    • select the topic Superannuation and subject Lodgment - Transfer Balance Account Report
    • select My business or practice if lodging for multiple SMSF clients or select My clients if lodging for one SMSF client.

    Note: You can report multiple events for multiple members via the spreadsheet; however the file size cannot exceed 3.7MB.

    Instructions for completing the spreadsheet version

    You must:

    • use the spreadsheet available for download from this page
    • complete a separate column in the worksheet for each reporting event
    • report all relevant information for that member for that event, for example their date of birth and the type of event being reported
    • only use the options provided where a cell has a drop-down list, or leave the cell blank if reporting no information in that cell.

    You must not edit the structure of the spreadsheet in any way other than adding columns.

    More instructions on how to complete this spreadsheet are included in the spreadsheet.

    Lodging a paper report

    How to get the paper report

    You can download this report in Portable Document Format (PDF) – download Super transfer balance account report (PDF, 460KB)This link will download a file.

    Separate reports for each member

    Complete and lodge separate reports for each member. You can report a maximum of four events for a member – if you have more than four events to report for a member you must lodge multiple reports.

    Child death benefit income stream or a child reversionary income stream

    If you are reporting a child death benefit income stream or a child reversionary income stream you can only report one event per report. If you need to report multiple child death benefit income streams or child reversionary income streams per member you must complete multiple reports.

    Last modified: 08 Jun 2018QC 53363