Reporting methods (forms) and lodgment
There are a number of ways you can lodge the transfer balance account report (TBAR).
On this page
Lodging an online form
Online form – trustees and administrators
You can lodge a TBAR electronically by completing an interactive online form in Online services for business. To complete the report:
- select Lodgments
- select Reports and forms
- select Transfer balance account report (TBAR) from the list. This report will only display if your administrator has been given the permissions in Access Manager to allow the standard user to prepare and lodge the report.
The online report contains on-screen help.
Events reported via the online form are generally processed by our system within 24 hours.
Online form – tax agents
You can lodge a TBAR electronically by completing an interactive online form in Online services for agents.
The online TBAR form has several advantages for tax agents over paper lodgments, including:
- pre-filling the supplier and provider details with your details and your SMSF client details
- pre-filling the member details for second and subsequent events for the same member
- inbuilt verification rules to reduce reporting errors and reverse workflow
- events reported via the online form are generally processed by our system within 24 hours.
This is demonstrated in Transfer balance cap: online TBAR lodgment for agents webinar recording.
To complete this report:
- select the client
- select Lodgment from the list
- select Client forms from the drop-down menu
- select Transfer balance account report
- complete the form and lodge it.
Lodging a paper report
If you have more than one member you will need to complete multiple reports.
You can report up to 4 events for the same member on a paper report. You will need to provide all the details for the first event you are reporting at 'event one', all the details of the second event at 'event 2' and so on.
Download the paper report (NAT 74923)
You can download this report in portable document format (PDF):
Super transfer balance account report (NAT 74923, PDF, 460KB)This link will download a file.
Lodge via Online services for agents, Online services for business or post. You should allow 28 days from the day we receive your paper form for us to process it.
Bulk data exchange (BDE)
Submit through the file transfer facility in Online services for business or Online services for agents. This method allows you to report multiple events for multiple members.
Events reported via bulk data exchange are generally processed by our system within 24 hours.
The file must meet our bulk data entry specificationsExternal Link and you will generally need support from a software provider to do this. Our Privacy notice – Transfer balance account report explains how we are allowed to collect this information.
Last modified: 08 Dec 2022QC 53363