The ATO is authorised to ask for information on the Self-managed superannuation funds annual return 2018 by the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 1997). We use this information to help us administer the superannuation and taxation laws and for statistical purposes. If you do not provide this information, there may be a delay in processing your annual return.
Where authorised by law to do so, we may give the information in the annual return to other government agencies, including assistance agencies such as Services Australia, regulatory bodies such as the Australian Securities & Investments Commission and the Australian Prudential Regulation Authority, law enforcement agencies and the Australian Bureau of Statistics.
We are able to request tax file numbers (TFNs). We use TFNs to identify the SMSF and members in our records. It is not an offence not to provide a TFN. However, if you do not provide a TFN, there may be a delay in processing your annual return.
If you are the person authorised to sign the annual return, we collect some personal information about you on the annual return such as your name and contact details. That information allows us to contact you if we require more information on what you have provided on this annual return.
We also provide taxpayer information to treaty partners overseas under international tax agreements with many other countries.
You can contact us, if you have any questions, at Enquire or complain about a suspected breach of the Australian Privacy Principles or 13 28 61 or GPO Box 9990 in the capital city of your state or territory.
The Australian Business Register (ABR) is authorised by the A New Tax System (Australian Business Number) Act 1999 and other taxation laws to collect certain information relating to your SMSF. Business details supplied on your annual return may be used to update the information held in the ABR in relation to your SMSF. This may include cancelling the ABN if your SMSF is no longer entitled to be registered in the ABR.
Where authorised by law, selected information in the ABR may be made publicly available and some may be passed on to other Commonwealth, state, territory and local government agencies. These agencies may use ABR information for purposes authorised by their legislation or for carrying out other functions of their agency. Examples of possible uses include registration, reporting, compliance, validation and updating of databases.
You can find details of agencies that regularly receive information from the ABRExternal Link or you can phone us on 13 92 26 between 8.00am and 6.00pm Monday to Friday to have a list of the agencies sent to you.
For more information about privacy, the information we collect and how it may be used, see the ABR Privacy statementExternal Link.