ato logo
Search Suggestion:

Superannuation

Last updated 20 June 2024

List of approved forms – Superannuation

Title

Approved form legislative reference

NAT number

Application – excess contributions determination

Apply to have contributions disregarded or reallocated under section 292-465 of the Income Tax Assessment Act 1997.

71333

Application for payment of ATO-held superannuation money

Sections 17, 20H and 24G of the Superannuation (Unclaimed Money and Lost Members) Act 1999,

Sections 65, 65A, 66, 67, 67A and 68 of the Small Superannuation Account Act 1995; and

Section 65A of the Superannuation Guarantee (Administration) Act 1992.

74880

Auditor/actuary contravention report

Sections 11A and 11B of the Superannuation Industry (Supervision) Act 1993.

Under subsection 129(3) of the Superannuation Industry (Supervision) Act 1993, this report is required to be lodged with or given to the Commissioner of Taxation (in paper or electronic form) by an actuary or approved auditor of a self-managed superannuation fund when reporting contraventions.

11239

Capital gains tax cap election

Form to be given to the superannuation provider by a member of a superannuation fund, or of a retirement savings account (RSA) provider under subsection 292-100(9) of the Income Tax Assessment Act 1997 (ITAA 1997), who wishes to apply section 292-100 of the ITAA 1997 to all or part of a contribution to that provider as a contribution relating to one or more Capital Gains Tax small business concessions.

71161

Change of details for superannuation entities

Under paragraph 14(2)(b) of A New Tax System (Australian Business number) Act 1999,

Under subsection 19(4) of the Superannuation Industry (Supervision) Act 1993 (SIS Act), and

Regulation 11.07AA of the Superannuation Industry (Supervision) Regulations 1994 (SISR)

3036

Choice to include excess concessional contributions in assessable income (see note 9)

This form must be lodged with or given to us in paper form by an individual or entity who accepts an offer under subsection 292-467(3) of the Income Tax Assessment Act 1997.

Under paragraph 292-467(3)(a), this must be within 28 days after we issue the notice, or (b) within such a longer period as we allow.

No NAT number

Superannuation (super) standard choice form

Employers who are required to offer a choice of super fund under section 32N of the Superannuation Guarantee Administration Act 1992 (SGAA) must give a standard choice form to their eligible employees.

This form meets the requirements of section 32P of the SGAA and Regulation 17 of the Superannuation Guarantee (Administration) Regulations 2018.

13080

Request Stapled super fund

Under section 32R of the Superannuation Guarantee Administration Act 1992.

No NAT number

Commissioner's compulsory authority to release excess contributions tax and statement

Under section 390-65 of Schedule 1 to the Taxation Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates) in paper form, by a super provider within 30 days of the release amount being paid out of a super plan, after a release authority has been received and acted upon by the super provider.

We can, under section 388-55 of Schedule 1 to the Taxation Administration Act 1953, defer the time for a super provider to give the statements in the approved form to us or to the individual to whom the release authority relates.

71451

Compulsory release authority for excess contributions tax and statement

Under section 390-65 of schedule 1 to the Tax Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates) in paper form by a super provider within 30 days of releasing the amount out of a super plan, after a release authority has been received and acted upon by the super provider.

We can, under section 388-55 of schedule 1 to the Taxation Administration Act 1953, defer the time for a super provider to give the statements in the approved form to us or to the individual to whom the release authority relates.

71429

Contributions for personal injury form

Under section 292-95 of the Income Tax Assessment Act 1997, this form can be used by members or account holders wishing to exclude super contributions arising from eligible personal injury payments from their non-concessional contributions cap.

71162

Division 293 Tax – refund or debt release application for former temporary residents

Under section 293-230 of the Income Tax Assessment Act 1997.

74727

Division 293 Tax – Deferred debt account election form

Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.

74989

Division 293 Tax – Due and payable election form

Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.

74988

Excess concessional contribution election form

Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.

74825

Excess non-concessional contributions election form

Under section 131-5 of Schedule 1 to the Taxation Administration Act 1953.

74824

Release authority statement
(For ECC, ENCC & Div 293)

Under section 131-55(3) of Schedule 1 to the Taxation Administration Act 1953.

No NAT number

Downsizer contribution into superannuation

Under section 388-50 of schedule 1 to the Taxation Administration Act 1953 and section 292-102 of the Income Tax Assessment Act 1997.

75073

Election to be non-deductible (or revoke election)

Under section 388-50 of schedule 1 to the Taxation Administration Act 1953.

Under regulations 290-155.01 and 290-155.05 of the Income Tax Assessment Regulations 1997.

No NAT number

First home super saver (FHSS) scheme – notification of purchase or recontribution

Notification to purchase or construct – section 313-40 of the Income Tax Assessment Act 1997.

Notification of recontribution – section 313-50 of the Income Tax Assessment Act 1997.

74977

First home super saver (FHSS) scheme – release request

Section 131-5 of Schedule 1 to the Taxation Administration Act 1953.

74980

First home super saver (FHSS) scheme – determination request

Section 138-10 of Schedule 1 to the Taxation Administration Act 1953.

74979

KiwiSaver scheme payment statement

Section 390-12 of schedule 1 to the Taxation Administration Act 1953.

Complying Australian super funds should complete the KiwiSaver scheme payment statement or a similar paper form that collects the same information when they pay a member’s superannuation benefits to a KiwiSaver scheme in New Zealand.

74638

Member account transaction service (MATS) – virtual form

Section 390-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), section 390-115 of Schedule 1 to the TAA, section 390-20 of Schedule 1 to the TAA.

Technical documents for the MAAS web serviceExternal Link are available on the on the Standard Business Reporting (SBR) website.

Practical guidance for funds on how to administer their fund reporting obligations is available at Fund reporting protocols.

No NAT number

Member account attribute service (MAAS) – virtual form

Section 390-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA), section 390-115 of Schedule 1 to the TAA, section 390-20 of Schedule 1 to the TAA.

Technical documents for the MAAS web serviceExternal Link are available on the on the Standard Business Reporting (SBR) website.

Practical guidance for funds on how to administer their fund reporting obligations is available at Fund reporting protocols.

No NAT number

Notice of intent to claim or vary a deduction for personal super contributions

This form can be used when a person intends to claim a tax deduction for their personal super contributions or when they wish to vary a previous notice under section 290-170 and section 290-180 of the Income Tax Assessment Act 1997.

71121

Recontribution of COVID-19 early release amounts

Paragraph 292-103(2)(a) of the Income Tax Assessment Act 1997.

75394

Request for rollover of whole balance of super benefits between fund

Sub regulation 3.33(2)(b) to the Superannuation Industry (Supervision) Regulations 1994.

75359

Rollover benefits statement (before 1 July 2013)

Under subsection 390-10(4) of Schedule 1 to the Taxation Administration Act 1953, this information is required to be given to the receiving super provider, either in paper form or electronically by the first super provider reporting the payment of a rollover super benefit for a member to another super provider.

70944

Rollover benefits statement (from 1 July 2013 to 30 June 2017)

Under subsection 390-10(4) of Schedule 1 to the Taxation Administration Act 1953, this information is required to be given to the receiving super provider, either in paper form or electronically by the first super provider reporting the payment of a rollover super benefit for a member to another super provider.

70944

Rollover benefits statement (from 1 July 2017)

Under subsection 390-10(3) of schedule 1 to the TAA

70944

Death benefit rollover statement (from 1 July 2017)

Under subsection 390-10(3) of schedule 1 to the Tax Administration Act 1953 (TAA), this form can be used by a superannuation provider to give a statement to:

  • another superannuation provider that a benefit has been paid under paragraph 390-10(2)(a) of Schedule 1 to the TAA
  • a member in relation to a benefit paid on behalf of the member as required under paragraph 390-10(2)(b) of Schedule 1 to the TAA.

 

74924

Self-managed superannuation fund annual return 2024

Section 11A of the Superannuation Industry (Supervision) Act 1993.

This form is to be given to the Commissioner of Taxation as required under section 161 of the Income Tax Assessment Act 1936 or other relevant provisions.

71226

Self-managed superannuation fund independent auditor's report

Section 11A of the Superannuation Industry (Supervision) Act 1993.

Under subsection 35C(6) of the Superannuation Industry (Supervision) Act 1993, this report is required to be given to each trustee of the self-managed superannuation fund by an approved auditor specified in subregulation 1.04(2) of the Superannuation Industry (Supervision) Regulations 1994.

11466

Superannuation guarantee charge

Section 33 of the Superannuation Guarantee (Administration) Act 1992 (SGAA).

9599

Superannuation guarantee late payment offset election

Under paragraph 23A(1)(b) and subsection 23A(2) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) to be lodged with us for an employer to make an election under subsection 23A(3) to offset a contribution made to a complying superannuation fund or a retirement savings account against the employers liability to pay superannuation guarantee charge.

14899

Superannuation guarantee opt out for high income earners with multiple employers

Section 19AB of the Superannuation Guarantee (Administration) Act 1992.

75067

Super payment variation advice

 

8451

Superannuation fund/ retirement savings account provider claim for payment

Subsection 61(3) of the Small Superannuation Accounts Act 1995 (SAA).

Under subsection 61(1) of the SAA, a trustee of a superannuation fund or retirements savings account provider is required to lodge this paper form to claim an individual’s account balance held in the Superannuation Holdings Account special account.

73960

Super member contributions statement (2012–13 onwards)

This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.

Electronic reporting specification – Member contribution statementExternal Link, which is published at softwaredevelopers.ato.gov.au.

74656

Super member contributions statement (2007–08 to 2011–12)

This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.

71334

Super member contributions statement (2006–07 and earlier years)

This form can be used to meet the requirements under section 390-5 of schedule 1 to the Taxation Administration Act 1953.

2710

Transfer balance account report

This form can be used to meet the requirements under, either:

 

74923

Transfer balance event notification

This form can be used to meet the requirements under, either:

 

74919

Excess transfer balance election

This form can be used to meet the requirements under subsection 136-20(4) of Schedule 1 to the Taxation Administration Act 1953.

74920

Notification of transfer balance debit

Under subsection 136-25(2) of Schedule 1 to the Taxation Administration Act 1953.

No NAT Number

Commutation authority – provider to notify member

This form can be used to meet the requirements under section 136-90 of Schedule 1 to the Taxation Administration Act 1953.

No NAT Number

Transitional termination payment pre-payment statement

This statement is required to be given to the payer, under subsection 82-10F(3) of the Income Tax (Transitional Provisions) Act 1997 (IT(TP)A 1997), by individuals exercising a choice under subsection 82-10F(2) of the IT(TP)A 1997 for employment termination payments made between 1 July 2007 and 30 June 2012.

70812

Trustee declaration – To be completed by new trustees and directors of corporate trustees of self-managed super funds

Section 11A of the Superannuation Industry (Supervision) Act 1993.

From 1 July 2007, under section 104A of the Superannuation Industry (Supervision) Act 1993, this declaration is required to be completed (in paper form) by a new trustee or director of a corporate trustee of a self-managed superannuation fund within 21 days becoming such a trustee or director of the corporate trustee on or after 1 July 2007.

71089

Unclaimed superannuation money non-lodgment advice

Under paragraph 16(1)(a) of the Superannuation (Unclaimed Money and Lost Members) Act 1999, this form is required to be given to the Commissioner of Taxation by the relevant scheduled statement day for a superannuation provider – who, at the end of the unclaimed money day, does not hold unclaimed superannuation money or only holds accounts for members with a nil or negative unclaimed superannuation money balance.

73231

Unclaimed superannuation money statement 

This form meets the requirements under section 16 and 20E of the Superannuation (Unclaimed Money and Lost Members) Act 1999.

Electronic reporting specification – Unclaimed super money statementExternal Link, which is published at softwaredevelopers.ato.gov.au.

71864

Unclaimed superannuation money statement – additional members 

This form meets the requirements under section 16 and 20E of the Superannuation (Unclaimed Money and Lost Members) Act 1999.

Electronic reporting specification: Unclaimed super money statementExternal Link, which is published softwaredevelopers.ato.gov.auExternal Link.

71864A

Voluntary release authority and statement for excess contributions tax

Under section 390-65 of schedule 1 to the Taxation Administration Act 1953, this form must be given to us (and a copy to the individual to whom the release authority relates) in paper form by a super provider within 30 days of the release amount being paid out of a super plan – after a release authority has been received and acted upon by the super provider.

71777

Virtual form – Superannuation Electronic Portability Form (see note 9)

Sub-regulation 6A.02(2) Superannuation Industry (Supervision) Regulations 1994, and

Sub-regulation 4AA.02(2) of the Retirement Savings Accounts Regulations 1997.

No NAT number

Note 9: These forms are not available on ato.gov.au or PODS.

Return to list of forms by tax topic.

 

QC27234