Reporting and administrative obligations
Super funds have reporting and administrative obligations in a number of areas, including for lost members, member contributions, unclaimed super and transfer balance cap.
Fund income tax return
Your fund must lodge a fund income tax return each year.
Payment variation advice
You should complete the super payment variation advice to notify us that you cannot accept credit payments or debit requests provided by us.
Quality assurance
Efficient, effective administration and reporting processes can be achieved by applying better practices in key areas such as risk identification, quality assurance programs and procedures for processing and reporting transactions.
Requesting a deferral of your member reporting obligations
In certain circumstances, you may be able to apply for a deferral of lodgment of your member reporting obligations.
Making a voluntary disclosure
Super funds can make voluntary disclosures if they have made an error in their reporting and administrative obligations.
Winding up APRA-regulated funds
Trustees of an APRA-regulated super fund must give written notice to APRA after making the decision to wind up a fund.
Member contributions
For 2017-18 and prior years, you lodge an annual report with members details, including contributions received, the balance and other attributes.
Unclaimed super
For 2017-18 and prior years, you lodge an annual report with members details, including contributions received, the balance and other attributes.
How to elect to be non-deductible (or revoke election)
Super funds with a defined benefit interest can make an election or revoke an election to be non-deductible.
Administrative requirements for TBAR due to law change
Apply the Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022 to superannuation.
Transfer balance cap - Commissioner's commutation authority
Find out about the Commissioner 's commutation authority when a member exceeds their transfer balance cap.
KiwiSaver Scheme
For super providers who accept New Zealand-sourced amounts and are required to separate these amounts from the Australian-sourced amounts when reporting USM.
See also
Super funds have reporting and administrative obligations in a number of areas, including for lost members, member contributions, unclaimed super and transfer balance cap.