1 Tax file number (TFN)
Write the TFN of the fund in the boxes on both page 1 and page 3.
We are authorised by the Taxation Administration Act 1953 (TAA 1953) to request the fund's TFN. We use the TFN to identify the fund in our records. It is not an offence not to provide a TFN. However, if you don't provide a TFN, there may be a delay in processing the fund's tax return.
2 Name of superannuation fund or trust
Write the name of the fund exactly as it appears on the fund’s trust deed or other constituent document.
For subsequent tax returns, the fund name should be consistent from year to year unless the name changes.
If the name of the fund is legally changed, you must notify us of the change within 28 days.
3 Australian business number (ABN)
Write the ABN of the fund in the boxes. If the fund doesn't have an ABN, leave this blank.
We strongly encourage funds without an ABN to apply for one at abr.gov.auExternal Link.
The ABN is a unique business identifier used in dealings with the Australian Government and community. It is also available to state, territory and local government regulatory bodies. Identification for tax law purposes is only one of the uses of the ABN.
For more information about privacy, the information we collect and how it may be used, see Privacy statement – ABR transaction siteExternal Link.
4 Current postal address
We will use this address to send you correspondence. Abbreviate ‘care of’ to ‘C/–’ only.
5 Tax return status
Is this an amendment to the fund's 2025 tax return?
Print X in the appropriate box, either No or Yes.
We will use this information when updating our records. We will contact you if you answer yes to the question and we don't have an original tax return for 2024–25.
6 Trustee details
If applicable, write the name and ABN of the corporate trustee, referred to here as non-individual trustee.
7 Electronic funds transfer (EFT)
We need the fund's financial institution details to pay any refund owing, even if you have provided them before, including:
- Bank State Branch (BSB) number (this number has 6 digits, don't include spaces or hyphens)
- account number (this number has no more than 9 digits, don't include spaces or hyphens)
- account name, as shown on the fund's bank account records – for example, ABC fund
- don't show account type, such as cheque in the account name
- include spaces between each word and initials where required
- if the fund's account name exceeds 32 characters, provide the first 32 characters only.
The refund can only be paid into a recognised financial institution account located in Australia.
For more information, go to Electronic refunds.
8 Status of fund or trust
Complete at item 8:
- Type of fund or trust
- J Australian superannuation fund
- K Fund benefit structure
- L Number of members
- M Date of establishment
- N1 Significant global entity
- N2 Country by country (CBC) reporting entity.
Type of fund or trust
Print X in the box that best describes the type of fund or trust at balance date.
Only mark one box. Use Table 1 to help you work out the type of fund or trust at balance date.
J Australian superannuation fund
Is the fund an Australian superannuation fund?
At item 8 – label J, print X in the appropriate box, either No or Yes.
Determining if the fund is an Australian superannuation fund
For a regulated super fund to be a complying superannuation fund it must be an Australian superannuation fund.
A superannuation fund is an Australian superannuation fund if it satisfies all 3 of the following tests:
- the fund was established in Australia, or at least one of the fund’s assets is located in Australia
- the central management and control of the fund is ordinarily in Australia
- either
- the fund has no active members, or
- it has active members who are Australian residents and who hold at least 50% of either
- the total market value of the fund’s assets attributable to superannuation interests held by active members; or
- the total of the amounts that would be payable to or in respect of active members if they voluntarily stopped being members.
Provided the fund satisfies these 3 tests at the same time at any point in the income year then, for income tax purposes, it is an Australian superannuation fund for the entire income year. However, to be a 'complying superannuation fund' in an income year, these 3 tests must be met concurrently at all times during the income year.
A member is considered to be an active member of a fund at a time if either:
- they are a contributor to the fund at that time
- contributions were made to the fund on their behalf and they are not covered by the next paragraph specifying who is not an active member.
A member on whose behalf contributions were made to the fund is not an active member at a time if all the following apply:
- they are not a resident of Australia
- they are not a contributor at that time
- the only contributions that were made on their behalf after they stopped being an Australian resident were made in respect of a time when they were an Australian resident.
The central management and control of a fund is ordinarily in Australia if the fund’s strategic and high level decisions are regularly made in Australia. These decisions are generally made by the trustees of the fund.
The fund will continue to meet the central management and control requirement in cases where the fund’s central management and control is temporarily (for a period of 2 years or less) outside Australia. However, if the central management and control of the fund is permanently outside Australia, it will not meet this requirement.
Print X in the No box at item 8 – label J if the fund doesn't meet the above definition of Australian superannuation fund at any time during the income year.
If the fund doesn't meet the above definition of Australian superannuation fund at all times during the income year, the fund will:
- lose its complying superannuation fund status
- have a tax rate of 45% applied to the fund’s taxable income for the income year (including the market value of all fund assets at the start of that income year).
For the definition of an ‘Australian superannuation fund’, see Taxation Ruling TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997.
K Fund benefit structure
Print at item 8 – label K the appropriate code from Table 2 that best describes the benefit structure of the fund.
Code | Definition of Fund benefit structure |
|---|---|
A | A fund is an accumulation fund if the fund provides its members with a benefit which is the total of:
This fund is considered an accumulation fund even if the fund or any of its accounts is supporting a superannuation income stream benefit. |
D | A fund is a defined benefit fund if the fund provides its members with a benefit that is calculated from a formula based on a combination of factors, including the years of membership in the fund and average salary level over a specific time. |
U | Unfunded defined benefit: similar to defined benefit, but the superannuation members’ benefits are unfunded. Only governments run unfunded defined benefit funds. |
E | A fund is a hybrid fund if it has a combination of both accumulation and defined benefit members. |
L Number of members
Write at item 8 – label L the total number of members or for ADFs the number of depositors at the balance date.
Members for this item are persons:
- who are making contributions
- on whose behalf contributions are being made
- who are receiving pension entitlements
- who hold any deferred beneficiary accounts.
M Date of establishment
Write the date on which the fund was established.
N1 Significant global entity
Print X at item 8 – label N1 if the entity was a significant global entity (SGE) for the income year.
An entity is a SGE if it is either:
- a global parent entity with an annual global income of A$1 billion or more
- a member of a group of entities that are consolidated for accounting purposes, and one of the other group members is a global parent entity with an annual global income of A$1 billion or more
- a member of a notional listed company group, and one of the other group members is a global parent entity with an annual global income of A$1 billion or more.
A notional listed company group is a group of entities that would be required to be consolidated for accounting purposes as a single group, on the assumption that an entity of the group were a listed company. You should disregard any exceptions to consolidation in the accounting principles or commercially accepted principles related to accounting (CAAP) when determining whether a group of entities would be required to be consolidated for accounting purposes. Also disregard any rule in those principles providing that entities are not required to be consolidated as a single group because the effect of consolidating would be immaterial based on the size of the entities, or for other reasons.
An entity is also a SGE if it is a global parent entity, or a member of an actual or notional accounting consolidated group which includes a global parent entity, and the global parent entity has been given a notice by the Commissioner determining that its annual global income would have been A$1 billion or more for the period had global financial statements been prepared. For more information about the definition of a SGE and what it means to be a SGE, see Significant global entities.
If you are a SGE, you also need to consider whether you are a country-by-country (CBC) reporting entity. CBC reporting entities must complete label N2 and may have additional reporting obligations.
N2 Country-by-country (CBC) reporting entity
Print X at item 8 – label N2 if the entity was a CBC reporting entity for the income year.
An entity is a CBC reporting entity if it is either:
- a CBC reporting parent
- a member of a CBC reporting group, and one of the other group members is a CBC reporting parent.
A CBC reporting parent is an entity with an annual global income of A$1 billion or more that is not an individual, and, if it is a member of a CBC reporting group, is not controlled by any other entity within the CBC reporting group according to the applicable accounting principles or CAAP.
A CBC reporting group refers to either a group that is consolidated for accounting purposes as a single group or a notional listed company group. A notional listed company group is a group of entities that would be required to be consolidated for accounting purposes as a single group, on the assumption that an entity of the group were a listed company.
Unlike the SGE definition, certain exceptions to consolidation in the accounting principles or CAAP are taken into account in working out the membership of the CBC reporting group. Where such exceptions apply, the CBC reporting group may have fewer members than the equivalent SGE group. It is noted that entities that are not required to be consolidated under the accounting principles or CAAP based on materiality may also be members of the CBC reporting group.
If an entity was a CBC reporting entity for the whole or part of the preceding income year, it may have CBC reporting obligations in relation to the current income year.
For more information about the definition of a CBC reporting entity and what it means to be a CBC reporting entity, see Country-by-country reporting.
9 Was the fund wound up during the income year?
Print X in the appropriate box, either No or Yes.
If Yes, write the date the fund was wound up in the boxes.
Every fund is required to lodge a tax return for each income year of its operations, up to the date it is wound up.
Continue to: Section B: Income
Return to: Instructions to complete the fund income tax return 2025