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  • Payments from overseas super funds objections

    We need specific documents and information to process an objection to our decision about payments from overseas super funds.

    Providing this information up front will reduce delays.

    If you wish to lodge an objection to our decision about payments from an overseas super fund, you'll need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Supporting information required

    If you have previously given us any of the information listed below, you don't need to resend it.

    The information we need includes:

    • the date you ceased employment overseas
    • the date you arrived in Australia
    • the date you became an Australian resident for tax purposes
    • the name of the overseas super fund making the payment
    • whether the overseas super fund is an employer-sponsored super fund or a personal super fund
    • whether the value of the total benefits you held in the overseas super fund – together with other overseas interests such as foreign life assurance policies – was over $50,000
    • the date the payment was made
    • the amount of the payment (in the overseas country's currency)
    • whether you received the amount in cash or rolled it over into an Australian super fund (if it was rolled over into an Australian super fund, state whether it is a complying super fund)
    • whether you still have an interest in the overseas super fund
    • details of total contributions made by you and your employer into the overseas super fund, specifying contributions made since you became an Australian resident
    • the amount properly payable in the overseas super fund on the day immediately before you became an Australian resident
    • a copy of any election in writing that part of the amount is to be treated as a taxable contribution (where the payment is being rolled over into an Australian super fund)
    • whether the super fund allows for withdrawals – if so, provide a copy of the policy showing the criteria for withdrawals
    • copies of any additional documents that support the statements made in your objection.

    Next steps:

      Last modified: 04 Jul 2017QC 19003