• Payments from overseas super funds objections

    This page lists the documents and information we usually need to process objections about payments from overseas super funds. Providing supporting information will reduce delays.

    If you wish to lodge an objection about a payment 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

    To process an objection about a payment from an overseas super fund, we need the following information:

    • 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.
    • 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 date was the payment 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 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.
    • 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, provide a copy of the election.
    • Does the super fund allow for withdrawals? If so, provide copy of the policy showing the criteria for withdrawals.
    • Copies of any additional documents that support the statements made in your objection.

    Note: If you have previously provided any of this information, you do not need to give it to us again.

    Next steps:

    See also:

      Last modified: 21 Feb 2017QC 19003