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Fund income tax return instructions 2009

For use by funds to assist with completion of Fund income tax return 2009. NAT 71605-6.2009

Last updated 28 July 2020

About these instructions

Fund income tax instructions 2009 will help you complete the Fund income tax return 2009 (NAT 71287). The instructions also cover:

  • the schedules you must complete and attach to the tax return
  • record-keeping requirements.

When we refer to 'you' in these instructions, we are referring to you either as the trustee of the fund or as the tax agent or trustee responsible for completing the schedule. This publication is not a guide to income tax or superannuation law. Get help from the Tax Office or a recognised tax adviser if you feel that this publication does not fully cover your circumstances.

These instructions cover only Australian Prudential Regulation Authority (APRA) regulated and non-regulated superannuation funds that use the Fund income tax return 2009 to meet their tax obligations. Where required, a separate Super member contributions statement (NAT 71334) must be lodged with the Tax Office.

Self-managed superannuation funds need to meet their tax and regulatory obligations by lodging the Self-managed superannuation fund annual return 2009 (NAT 71226).

Publications and services

To find out how to get a publication referred to in these instructions and for information about our other services, refer to Publications, Tax Determinations and Rulings.

Record keeping

Funds must keep records, in English, in writing or electronically (the records must be in a form that we can access and understand). Generally, funds must keep all relevant records for at least five years, but this period may be longer in certain circumstances.

See Record-keeping requirements for further details and references.