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F Spouse and child contributions

Last updated 12 February 2019

Did the SMSF receive spouse or child contributions for the member?

No

Leave F blank. Go to G.

Yes

Read on.

Write at F the total value of the following contributions made for the member in 2014–15:

  • contributions made by the member’s spouse
  • contributions made by parents, relatives or others on behalf of a member who is under 18 years old (excluding those made by the member’s employer)
  • contributions made by a First Home Saver Account (FHSA) provider because of a family law obligation that are paid to the SMSF with the form Super contributions from a first home saver account under a family law obligation.

Do not include at F:

  • contributions made by a parent for their child who is 18 years old or older (include these at G Other third party contributions)
  • contributions (other than contributions received from by a FHSA provider) made by a former spouse when the couple have separated and are now living apart on a permanent basis (include these at G Other third party contributions)
  • contributions made by a member who is under 18 years old (include these at B Personal contributions)
  • contributions made by (or on behalf of) a member's employer (include these at A Employer contributions)
  • amounts transferred from a member's spouse's super for the member as a result of a contributions splitting arrangement. These amounts are super contributions for the person that split their contributions and not super contributions for the member that received the transferred amount into their super as a result of the contributions split. Include these transferred amounts at P Inward rollovers and transfers. For more information see Superannuation contributions splitting – superannuation funds.

QC44344