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SMSF Super Fund Lookup status

Work out what the SMSF compliance status types mean in Super Fund Lookup (SFLU).

Last updated 6 November 2022

About Super Fund Lookup

Super Fund LookupExternal Link (SFLU) contains publicly available information about all self-managed super funds (SMSFs) with an ABN. It includes SMSFs as well as funds regulated by the Australian Prudential Regulation Authority (APRA).

SFLU is our external register of SMSFs current compliance statuses.

APRA regulated funds can use this service to find out if rollovers can be made into an SMSF.

Employers can use this service to find out if employer contributions qualify as super guarantee (SG) payments.

In addition to identifying the current compliance status of an SMSF, you can also use SFLU to:

  • identify whether a fund has ceased to operate
  • access contact details for the fund.

Newly registered SMSFs

Whilst we undertake checks on all SMSFs which elect to be regulated by us, we also complete checks on new members or trustees if you:

  • recently added a new member or trustee
  • changed the structure of your trustee (for example, changed from individual to corporate trustees).

These types of checks can take between 2 to 56 days, which could delay the registration of your fund or prevent you from being added as a new trustee to a fund.

While we complete these checks, your first status for a newly registered SMSF, is 'Election to be Regulated is being processed'. This means:

  • We are undertaking checks before we can record the SMSF as ATO-regulated.
  • Other super funds cannot make transfers or rollovers.
  • Employers cannot make super guarantee contributions.

SFLU status types

An SMSF will be described as one of 5 different status types on the SFLU:

  • registered
  • complying
  • non-complying
  • regulation details withheld
  • regulation details removed.

Registered

A registered SMSF:

  • is eligible to receive rollovers, transfers and contributions
  • is regulated by us
  • has not been issued with a notice of compliance or a notice of non-compliance.

Once the notice of compliance has been issued, we will change the fund's status to 'complying'.

Complying

A complying SMSF:

  • is regulated by us
  • has been issued with a notice of compliance
  • qualifies for a concessional tax rate of 15%
  • is eligible to receive rollovers.

Employer contributions made to complying funds can qualify as SG payments.

Non-complying

A non-complying SMSF:

  • is not a resident of Australia, or
  • has been issued with a notice of non-compliance.

Non-complying SMSFs do not qualify for concessional tax rates. They pay the highest marginal tax rate, which is currently 45%.

Non-complying funds are not eligible to receive a rollover. Employer contributions do not qualify as SG payments.

Regulation details withheld

There are many reasons why an SMSF may have their regulation details withheld. When we have concerns about how an SMSF is operating we usually withhold the regulation details and conduct further enquiries into its operation.

APRA regulated funds will not make rollovers to funds that have regulation details withheld.

We recommend employers don't make contributions to funds that have regulation details withheld because it is not clear if the fund is complying and operating as required.

Regulation details removed

If your annual returns are 2 weeks overdue, your regulation details will be removed on the first business day of the month.

Once you lodge your overdue annual returns, your regulation details will be updated on either the:

  • first day of the month
  • 15th calendar day of the month, or
  • first business day after these dates.

Your fund's updated status will be displayed on SFLU the following day.

APRA regulated funds will not be able to make rollovers to funds that have regulation details removed. We recommend employers don't make contributions to funds that have regulation details removed because it is not clear if the fund is complying and operating as required.

SMSF with no ABN

If an SMSF does not have an ABN, they will not be displayed on SFLU.

This does not necessarily mean that the SMSF is not complying. We will still provide complying SMSFs with a notice of compliance.

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