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  • SMSF Super Fund Lookup status

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

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    About Super Fund Lookup

    Super Fund LookupExternal Link (SFLU) contains publicly available information about all Self-Managed Superannuation 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. It is updated on the first business day of every month.

    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 superannuation guarantee 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

    We undertake checks on all SMSFs which elect to be regulated by us. This can take between 2 and 56 days.

    For newly registered SMSFs, your first status on SFLU 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 superannuation guarantee (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. If they are a new fund, it may be a temporary status and will not prevent the trustee from opening a bank account.

    Note: SMSF trustees must still satisfy the bank’s standard eligibility requirements.

    We undertake 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).

    This process can take up to 56 days.

    We do not recommend making rollovers or contributions to funds that have regulation details withheld because it not clear if the fund is complying.

    Regulation details removed

    If your annual returns are 2 weeks overdue, your regulation details will be removed.

    Once you lodge your overdue annual returns, your regulation details will be updated on the first business day of the following month and displayed on the following day.

    We do not recommend making rollovers or contributions to funds that have regulation details removed because it is not clear if the fund is complying.

    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.

    Last modified: 29 Jul 2022QC 64569