• General information

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Election to become a regulated fund

    A trustee must elect for the fund to become ‘regulated’ under the SISA if the fund wishes to receive concessional tax treatment. The trustees of a new fund must, within 60 days after establishment of the fund, give us a notice of an election to be a regulated superannuation fund.

    The trustee completes an application for ABN registration for superannuation entities. You can register at abr.gov.auExternal Link or you can phone 13 10 20 and ask for a paper copy of the application.

    Once a trustee has elected for the fund to become regulated, they cannot reverse the decision; the fund would have to be wound up to cease to be regulated under the SISA and the Superannuation Industry (Supervision) Regulations 1994External Link (SISR).

    Last modified: 21 Aug 2015QC 44343