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  • 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 formExternal Link in the Business Portal. To complete the report:

    • Select Online forms in the left hand menu.
    • 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.

    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 a number of advantages for tax agents over paper lodgments, including:

    • prefilling the supplier and provider details with your details and your SMSF client details
    • prefilling 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.

    Find out about:

    To complete this report:

    • select the client
    • select Lodgment from the list
    • select Client forms from the drop down options
    • 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 four 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 two' and so on.

    Download this 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 the Tax Agent Portal, Business Portal or post.

    Find out about:

    Bulk data exchange (BDE)

    Submit through the file transfer facility in the Business Portal, Online services for agents or Tax Agent Portal. This method allows you to report multiple events for multiple members.

    The file must meet our bulk data entry specifications and you will generally need support from a software provider to do this.

    See also:

    Lodging a spreadsheet version – for lodgments until 31 October 2019

    This spreadsheet will allow you to report multiple events for multiple members of all the SMSFs you represent.

    If you are a tax agent, up until 31 October 2019 you have the option to lodge this spreadsheet version of the TBAR. After this date this interim solution will be removed and you are encouraged to use the online form instead.

    Note: Any spreadsheet versions of the TBAR received after midnight 31 October 2019 will not be processed and you will be directed to lodge using one of the other existing channels. Agents lodging late will need to use the online form.

    How to get this report

    You can download this report in Excel (XLSX) – download TBAR_form_spreadsheet_version_1.0 (XLSX, 140KB)This link will download a file

    Instructions for completing the spreadsheet version

    When completing the spreadsheet version, you must:

    • use the spreadsheet available for download from this page
    • complete a separate column in the worksheet for each reporting event
    • report all relevant information for that member for that event, for example their date of birth and the type of event being reported
    • only use the options provided where a cell has a drop-down list, or leave the cell blank if reporting no information in that cell.

    Instructions are included in the spreadsheet to assist you. Read the instructions carefully because some fields on the spreadsheet are mandatory or conditional depending on the information you are reporting. As you complete fields in the spreadsheet, mandatory and conditional fields will be highlighted. Ensure you complete all highlighted fields correctly to avoid delays processing your report.

    You must not edit the structure of the spreadsheet in any way other than adding columns.

    How to lodge the spreadsheet version

    Lodge your completed spreadsheet by:

    • attaching it to an Online services for agents or Tax Agent Portal mail messageExternal Link
    • select the topic Superannuation and subject Lodgment – Transfer Balance Account Report
    • select My business or practice if lodging for multiple SMSF clients or select My clients if lodging for one SMSF client.

    Note: You can report multiple events for multiple members via the spreadsheet; however the file size cannot exceed 3.7MB.

    Find out about:

    Last modified: 19 Aug 2019QC 53363