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  • Event-based reporting for SMSFs

    Understand when and how to report transfer balance account retirement events and respond to commutation authorities.

    What and when to report
    Self-managed super funds (SMSFs) must report certain events in the event-based reporting framework.

    How to report
    How to use the super transfer balance account report (TBAR) to advise us of changes and respond to a commutation authority.

    Commutation authorities for SMSFs
    Information for SMSFs on commutation authorities, including how to respond and what happens after you respond.

    Event-based reporting case studies
    Check case studies to understand more about when you need to report an event to us and how the timing may impact SMSF members.

    Excess transfer balance
    What happens if members exceed their transfer balance cap since there is no special circumstances discretion.

    Last modified: 09 Jan 2023QC 54088