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Ancillary fund return instructions 2014

Ancillary funds, including funds that were formerly prescribed private funds, should complete the Ancillary fund return 2014 (NAT 73640).

Last updated 12 February 2019

About these instructions

These instructions will help you complete the Ancillary fund return 2014 (NAT 73640).

When we refer to the ancillary fund guidelines, we are referring to the Public ancillary fund guidelines 2011 for public ancillary funds (public AFs) and the Private ancillary fund guidelines 2009 for private ancillary funds (private AFs) including former prescribed private funds (PPFs).

When we refer to a 'fund' in these instructions, we are referring to an ancillary fund.

When we refer to 'you' in these instructions, we are referring to you as the trustee of the ancillary fund.

These instructions are not a guide to law on ancillary funds. They sometimes refer you to a guideline that specifically addresses an item in the return you are completing – this does not mean the guideline is all you need to consider regarding that item, or the operation of the fund.


Do not send the audit report and financial statements with the return unless you need to do so because of particular circumstances, such as winding up the fund or ceasing to be an ancillary fund.

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Penalties may be imposed for giving false or misleading information – penalties may also be imposed for non-compliance with the ancillary fund guidelines.

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