• Supporting document requirements for objections

    This page lists the documents and information we usually need to process objections about the subject displayed.

    Attention

    Please send the documents and information listed with your objection form.
    Disregard the documents and information on this page that you have previously provided.

    End of attention

    Undeducted purchase price (UPP) - Australian source pensions

    1

    Your name, address and tax file number.

    2

    Your date of birth.

    3

    On what date did your pension or annuity first start to be paid? This is the first day of the first payment period of the pension or annuity.

    4

    What is the name of the provider or company paying your pension or annuity? If your superannuation provider is Comsuper, provide your payment summary.

    5

    If you are receiving a superannuation pension:

    • What amount did you personally contribute to your superannuation provider after 30 June 1983?
    • Provide documents from your superannuation provider, showing the amount you personally contributed after 30 June 1983.
    • For what part of this amount did you not get a tax deduction?
    • Have you rolled over any capital gains tax (CGT) exempt amounts to your superannuation fund or retirement savings account (RSA)?
      • If yes, what is the amount?

    6

    If you are receiving a superannuation pension from a provider which has not paid tax on the contributions received (for example, some government funds), or your superannuation pension commenced before 1 July 1994:

    • What amounts did you contribute towards your superannuation before 1 July 1983, for which you did not claim and were not entitled to claim a tax deduction or rebate?

    (The Tax Office may be able to supply this figure if you do not have it.)

    7

    If you are receiving an annuity or superannuation pension that you bought with one or more eligible termination payments (ETPs):

    • What amounts of each component of the ETP did you roll over into the annuity or superannuation pension?
      • CGT exempt component
      • Undeducted contributions
      • Concessional component
      • Pre July 1983 component
      • Post June 1983 Untaxed element
      • Post June 1983 Taxed element
      • Post June 1994 invalidity component.
    • Did you buy the superannuation pension or annuity you are now receiving solely by rolling over a previous superannuation superannuation pension or annuity?
      • If yes, when did the previous superannuation pension or annuity commence?

    8

    • you are receiving an annuity that you bought with money, other than as described in question 7, how much did you pay for the annuity?

    9

    Is the period for which you will be receiving the pension or annuity fixed?

    • If yes, how long is the period?
    • If no, what are the conditions under which the payments are made?
      • Does your pension or annuity have a reversionary beneficiary who will be entitled to receive all or part of your pension or annuity payments if you die? If yes, what is the name, date of birth and gender of this person?
      • Are you receiving your pension or annuity because it reverted to you upon the death of someone else? If yes, what is the name, date of birth and tax file number (if known) of the deceased?

    10

    If someone else is now entitled to a share of your pension or annuity, what is the percentage to which they are entitled?

    11

    Will an agreed lump sum, (often called the residual capital value) become payable when the pension or annuity stops?

    • If yes, how much is this lump sum?

    12

    Is your pension eligible for the superannuation pension tax offset?

    • If yes, what portion is eligible for the superannuation pension tax offset?
      Last modified: 19 Sep 2006QC 19026