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  • SMSF registration status

    The Super Fund LookupExternal Link contains publicly available information about all super funds that have an ABN. It includes super funds regulated by us as well as by the Australian Prudential Regulation Authority (APRA).

    The Super Fund Lookup can be used to:

    • identify whether a fund is complying, non-complying or non-regulated
    • identify whether a fund has ceased to operate
    • access contact details for the fund.

    Regular updates on registration status

    If you're a newly registered SMSF, your first status on Super Fund Lookup is 'Election to be Regulated is being processed'. This means:

    • We undertake checks on all entities which elect to be regulated by us.
    • These checks are undertaken before any entity is recorded on Super Fund Lookup as an ATO-regulated SMSF. This process can take between 2–56 days to complete.
    • Other super funds cannot make transfers or rollovers to the entity until it becomes a regulated SMSF.

    An SMSF will be described as one of three different status types on the Super Fund Lookup:

    • registered
    • complying
    • non-complying.

    Registered

    A registered SMSF:

    • is eligible to receive rollovers and transfers
    • 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.

    If the SMSF is complying, they qualify for a concessional tax rate of 15%.

    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 SMSF do not qualify for concessional tax rates. The rate of tax for a non-complying super fund is 45%.

    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 SMSF trustee from opening a bank account.

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

    If you recently added a new member or trustee, or changed the structure of your trustee (for example, changed from individual trustees to corporate trustees), then we undertake checks on the new member or trustee.

    This process can take up to 56 days to complete.

    It is not recommended that rollovers be made to funds that have regulation details withheld.

    Regulation details removed

    If your annual returns are two 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.

    SMSF with no ABN

    If an SMSF does not have an ABN, they will not be displayed on the Super Fund Lookup. This does not mean that the SMSF is not complying, we will still provide complying SMSFs with a notice of compliance.

    Last modified: 20 Jan 2021QC 64569