Supporting information for objections: Payments from overseas superannuation funds

This lists the documents and information we usually need to process objections about Payments from overseas superannuation funds.


Send the documents and information listed with your objection form.
You don't need to send information or documents you have previously provided

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Payments from overseas superannuation funds

  • The date you ceased employment in the overseas country.
  • 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.
  • Is the overseas super fund an employer sponsored super fund or a personal super fund?
  • Was the value of the total benefits you held in the overseas super fund, together with other overseas interests such as foreign life assurance policies, over $50,000?
  • What was the date the payment was made.
  • What was the amount of the payment (in the overseas country's currency).
  • Did you receive the amount in cash or was it rolled over to an Australian super fund?
  • If the amount was rolled over into an Australian super fund, is it a complying super fund?
  • Do you still have an interest in the overseas superannuation 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.
  • If the payment is being rolled-over into an Australian super fund, have you made an election in writing with the fund that part of the amount is to be treated as a taxable contribution by the fund? If so, you should provide a copy of the election.
  • Does the superannuation fund allow for withdrawals? If so, provide copy of the policy showing the criteria for withdrawals.

If you have any additional documents that support the statements made in your objection, you can submit copies with your application.

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    Last modified: 28 Feb 2013QC 19003