• Instructions

    When to use the form

    Employers

    Use this form to offer eligible employees their choice of super fund. You must fill in the details of your nominated super fund, also known as your default fund, before giving the form to employees.

    Give this form to an employee when:

    • you hire a new employee who is eligible to choose a super fund
    • an existing eligible employee asks you for it
    • you can no longer contribute to an employee’s nominated super fund or it is no longer a complying fund
    • you change your employer-nominated super fund and need to advise employees affected by this change.

    Employees

    Use this form to advise an employer of your choice of super fund.

    You must provide the required information so your employer can make contributions to your nominated super fund.

    About the form

    The Standard choice form has three sections:

    • section A, which the employee completes by providing details of their choice of super fund, together with supporting documents.
    • section B, which the employer completes by providing details of their nominated super fund (before they give the form to an employee).
    • section C, which the employer completes to document the choice process for an employee.

    Employers must retain the returned form as their record of the choice process. Completed forms must be retained for five years.

    Attention

    Superannuation reform changes - SuperStream

    SuperStream is a new standard for the way employers pay contributions and send information to super funds. This form collects information that employers will need when using SuperStream.

    End of attention

    Section A: Employee to complete

    If you choose your own super fund you will need to obtain current information from your fund to complete items 3 or 4.

    Item 3: Nominating your APRA fund or RSA

    Complete this item if you are nominating your own APRA fund (fund regulated by the Australian Prudential Regulation Authority) or a retirement savings account (RSA).

    You must include the unique superannuation identifier (USI) provided by your fund.

    You must attach a letter from the fund trustee or RSA provider confirming that the fund or RSA:

    • is a complying fund or RSA, and
    • will accept payments from your employer.
    • This letter may contain other information to help your employer make super contributions using the new SuperStream standard.
    Item 4: Nominating your self-managed super fund (SMSF)

    Complete this item if you are nominating a self-managed super fund (SMSF).

    You must include your SMSF’s ABN, bank account details and electronic service address (ESA) (so the fund can receive electronic messages and payments from your employer using SuperStream).

    Find out more

    ato.gov.au/SMSFSuperStream – for information about how SuperStream applies to SMSFs.

    End of find out more

    If you are using an SMSF message service provider they will provide you with an electronic service address alias to include as the ESA on the form.

    You must attach copies of the following documents to support your SMSF choice:

    • a document confirming that the fund is regulated – this can be printed from superfundlookup.gov.au/External Link
    • a letter from the trustee of the SMSF confirming that the fund will accept payments from your employer – if you are the trustee, or a director of the corporate trustee, you can confirm acceptance by placing an ‘X’ in the relevant box on the form.
    Things you should know
    • Your employer is not liable for the performance of the super fund you or they nominate
    • You should not seek financial advice from your employer unless they are licensed to provide it
    • Your employer is only required to accept one choice of fund from you in a 12-month period; however, they may accept more
    • Your employer has two months after you return this form to them to action your request
    • Any money you have in existing funds will remain there unless you arrange to transfer it (roll it over) to another fund – check the impact of any exit fees you will incur or benefits you may lose before leaving the fund (your employer cannot do this for you)
    • If you quote your TFN to your employer for super purposes, they must provide it to the super fund
    You may have lost super
    • It is important to keep track of your super – if you've ever changed your name, address or job, you may have lost track of some of your super
    • Having several super accounts could mean that fees and charges are reducing your overall super investment
    • You can register for our online services and use SuperSeeker to check all your super accounts, find any lost or ATO-held super and transfer your super into one account using a simple online form

    Find out more

    End of find out more

    Sections B & C: Employer to complete

    If an employee nominates their own super fund, they will provide information at section A that will assist you to prepare for, and make contributions to super funds using SuperStream.

    Find out more

    ato.gov.au/SuperStreamemployerchecklist – for more information on SuperStream.

    End of find out more

    Section B

    Complete section B before giving this form to your employee. The super fund you nominate must be authorised to offer a MySuper product. If you need to confirm your MySuper arrangements contact your default super fund.

    Sign and date this section on the day you give the form to your employee.

    Section C

    Complete section C after your employee returns this form to you. Record the date you accept your employee’s choice of fund and the date that you act on the choice. Retain the form with your records. Do not send the form to the ATO or to super funds.

    Find out more

    End of find out more

    Things you should know

    • The quarterly due dates for super contributions are:    
      • 28 October
      • 28 January
      • 28 April
      • 28 July
       
    • If you have not received an employee’s completed form and a super contribution is due, you must make the payment to your nominated fund by the due date
    • In the two months after you receive an employee’s completed form, you can pay their super contributions to either the fund you have nominated or the fund they have nominated
    • After the two-month period, you must make contribution payments to the fund the employee has nominated
    • You do not have to action an employee’s fund nomination if they have nominated a fund in the previous 12 months; however, you may choose to action their request
    Attention

    You can pay contributions more regularly than quarterly. For example, some employers pay fortnightly or monthly based on employee workplace agreements or arrangements with super funds.

    End of attention

    More information

    Find out more

    • phone 13 10 20 between 8am and 6pm, Monday to Friday, to speak to a tax officer
    • phone our publications ordering service on 1300 720 092 for copies of our publications
    • write to us at
      Australian Tax Office
      PO Box 3578
      Albury NSW 2640
    End of find out more
    Last modified: 20 Apr 2015QC 17983