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Reporting and administrative obligations

Obligations for lost members, member contributions, unclaimed super and transfer balance cap.

Your fund must lodge a fund income tax return each year.

How to complete the super payment variation advice if you can't accept certain payments or requests.

Having better administration and reporting processes.

In certain circumstances, you may be able to apply for a deferral of lodgment of your member reporting obligations.

Super funds can make voluntary disclosures if they have made an error in their reporting and administrative obligations.

Trustees of an APRA-regulated super fund must give written notice to APRA after making the decision to wind up a fund.

Lodge an annual report with members details for 2017–18 and prior years.

Unclaimed super money are reported and paid to us.

Super funds with a defined benefit interest can make an election or revoke an election to be non-deductible.

Apply the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 to superannuation.

Find out about the Commissioner 's commutation authority when a member exceeds their transfer balance cap.

Rules for super providers who accept New Zealand-sourced amounts when reporting USM.

Instructions and links to the super transfer balance account report (TBAR) – for SMSFs and income stream providers.

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