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  • End benefit notice – superannuation provider Division 293 tax

    This form is for superannuation providers to advise the ATO of their member's intention to take an end benefit where the provider has been advised that the Commissioner is keeping a Division 293 deferred debt account for the individual’s superannuation defined benefit interest (NAT 74728).

    How to get this form

    You can download this form in Portable Document Format (PDF) – Download End benefit notice – superannuation provider Division 293 taxThis link will download a file (NAT 74728, PDF, 208KB).

    Instructions

    Important information

    Under subdivision 133-C of Schedule 1 to the Tax Administration Act 1953, a superannuation provider (you) is required to provide an End benefit notice to the Commissioner stating the end-benefit cap amount and expected date of payment of the superannuation benefit where you have been advised that the Commissioner is keeping a Division 293 deferred debt account for the individual’s superannuation defined benefit interest.

    You must provide the notice within 14 days of the first of the following:

    • receiving a request to pay a superannuation benefit
    • the superannuation benefit becoming payable.

    You must also provide the end-benefit cap amount within 14 days if the Commissioner requests it.

    If you become aware of a material change or omission in any information given on this notice, you must tell the ATO of the change or give the omitted information to the ATO. This information must be given on this form no later than seven days after you become aware of the change or omission.

    You don’t need to advise us if the superannuation benefit is any of the following:

    • a roll-over superannuation benefit paid to a complying superannuation plan that is a successor fund
    • a benefit that becomes payable under a condition of release for severe financial hardship
    • a benefit that becomes payable under a condition of release for compassionate grounds
    • a family law superannuation payment
    • a benefit specified in an instrument under subsection 133-130(2) of Schedule 1 to the Tax Administration Act 1953.

    How to complete this form

    Section A: Why are you lodging this form?

    Why are you lodging this form?

    • original – the first notification that an end benefit has been taken
    • amendment – a change to the benefit details
    • error or omission – changes to member details (TFN for the wrong member originally quoted) or an incorrect member account number has previously been reported
    • revoke a deferred determination – the end benefit was payable prior to the date the deferred debt account was created, as such the deferred determination needs to be revoked and the Division 293 tax made 'due and payable' (there is no requirement to complete the end benefit cap amount in Section D for this situation only).

    Section B: Super fund details

    Complete the details as to the superannuation fund name, ABN/TFN and contact details.

    Section C: Member details

    Part 1

    Complete this section with the details of the member taking the benefit.

    Where the reason for completion of this form is error or omission insert the original member details which were previously lodged into this section and the updated information into Section C part 2.

    Part 2

    Complete this section ONLY where there is an error or omission and insert the updated details.

    By providing the information in part 1 and part 2 it will enable us to reverse or cancel incorrect notices or debt on accounts that have previously issued to the wrong member. It will then enable us to process the updated information to the correct individual.

    Section D: Benefit details

    Complete this section with the member benefit details – dates, end benefit cap amount and death benefit and date of death (if applicable).

    For help completing this section refer to End benefits

    Section E: Superannuation fund declaration

    You need to complete one of the following:

    • trustee, director or authorised officer's declaration
    • authorised agent's declaration.

    Read the declaration. If it is correct, print your full name then sign and date the declaration.

    Lodging the form

    Send the completed statement to us by mail to:

    Australian Taxation Office
    PO Box 3578
    ALBURY NSW  2640
    AUSTRALIA

    See also:

    Last modified: 05 Apr 2018QC 39444