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SMSF regulatory contravention disclosure

SMSF trustees and professionals can use this form to report unrectified regulatory contraventions.

Last updated 27 February 2023

When to use this form

Self-managed super fund (SMSF) trustees and professionals should use this form if they want to voluntarily disclose regulatory contraventions that have not been rectified. This allows you to engage with us early.

We will take your early engagement and voluntary disclosure into account when determining what actions we need to take.

When not to use this form

You should not use this form if you:

  • have received notification of an ATO audit or review in relation to the contravention you intended to report
  • are reporting a contravention that involved another trustee, also known as a whistle-blower disclosure, and you want to keep your identity confidential – instead, use our making a tip-off- service.

Getting the form

Download the PDF-fillable SMSF regulatory contravention disclosure form (PDF, 340KB)This link will download a file.

Completing the form

You can complete sections A to E electronically or written.

When completing section F, the form must be printed and signed by at least one of the SMSF's trustees or a director of the corporate trustee.

Supporting documentation

When submitting the form, you should include:

  • relevant facts and supporting documentation about the contravention
  • a plan on how you are going to rectify the contravention or a proposed enforceable undertaking.

Submitting the form

Submit your completed form and supporting documentation using one of these methods:

QC49178