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  • Super standard choice form instructions

    Using the form – employers

    This form is used to offer eligible employees their choice of super fund.

    Use this form when:

    • you hire a new employee who is eligible to choose a super fund
    • an existing eligible employee asks you for it
    • you can no longer contribute to an employee’s nominated super fund or it is no longer a complying fund
    • you change your employer-nominated super fund and need to advise employees affected by this change.

    If your employee is going to complete the pre-filled form online, they will need their:

    • employer's ABN
    • employment type (for example, full-time, part-time, casual)
    • employer's default super fund details, such as
      • name
      • unique superannuation identifier (USI) of the nominated super fund
      • ABN.

    If you're providing your employee a paper or electronic form, you must fill in the details of your nominated super fund (also known as your default fund), before giving the form to your employee.

    Using the form – employees

    Use this form to advise an employer of your choice of super fund.

    You must provide the required information so your employer can make contributions to your nominated super fund.

    SuperStream

    SuperStream is the way employers pay contributions and send information to super funds. This form collects information that employers will need when using SuperStream.

    Completing the form online

    The pre-filled online form can be accessed through ATO online services via myGov.

    Employees completing the form in our online services will need their:

    • employer's ABN
    • employment type (for example, full time, part-time, casual)
    • employer's default super fund details, such as
      • name
      • USI of the nominated super fund
      • ABN.

    Existing super funds and account details will be displayed in the form if you choose to nominate an existing super fund for employers to pay contributions to.

    Employees will need to print the completed form summary and return this to their employer.

    About the paper form

    The standard choice form has three sections:

    • section A – the employee completes by providing details of their choice of super fund, together with supporting documents
    • section B – the employer completes by providing details of their nominated super fund (before they give the form to an employee)
    • section C – the employer completes to document the choice process for an employee.

    Employers must retain the returned form as their record of the choice process. Completed forms must be retained for five years.

    Section A: Employee to complete

    If you choose your own super fund you will need to obtain current information from your fund to complete items 3 or 4.

    Item 3: Nominating your APRA fund or RSA

    Complete this item if you are nominating your own APRA fund (fund regulated by the Australian Prudential Regulation Authority) or a retirement savings account (RSA).

    You must include USI provided by your fund.

    You must attach a letter from the fund trustee or RSA provider confirming both the fund or RSA:

    • is a complying fund or RSA
    • will accept payments from your employer.

    This letter may contain other information to help your employer make super contributions using SuperStream.

    Item 4: Nominating your self-managed super fund (SMSF)

    Complete this item if you are nominating a self-managed super fund (SMSF).

    You must include your SMSF’s ABN, bank account details and electronic service address (ESA) so the fund can receive electronic messages and payments from your employer using SuperStream.

    See also:

    If you are using an SMSF message service provider they will provide you with an electronic service address alias to include as the ESA on the form.

    You must attach copies of the following documents to support your SMSF choice:

    • a document confirming that the fund is regulated – this can be printed from Super Fund LookupExternal Link
    • a letter from the trustee of the SMSF confirming that the fund will accept payments from your employer – if you are the trustee, or a director of the corporate trustee, you can confirm acceptance by placing an ‘X’ in the relevant box on the form.

    Things you should know

    • Your employer is not liable for the performance of the super fund you or they nominate.
    • You should not seek financial advice from your employer unless they are licensed to provide it.
    • Your employer is only required to accept one choice of fund from you in a 12-month period; however, they may accept more.
    • Your employer has two months after you return this form to them to action your request.
    • Any money you have in existing funds will remain there unless you arrange to transfer it (roll it over) to another fund – check the impact of any exit fees you will incur or benefits you may lose before leaving the fund (your employer cannot do this for you)
    • If you quote your TFN to your employer for super purposes, they must provide it to the super fund.

    You may have lost super

    • It is important to keep track of your super – if you've ever changed your name, address or job, you may have lost track of some of your super.
    • Having several super accounts could mean that fees and charges are reducing your overall super investment.
    • You can register for our online services and use myGovExternal Link to check all your super accounts, find any lost or ATO-held super and transfer your super into one account using a simple online form.

    See also:

    Sections B & C: Employer to complete

    If an employee nominates their own super fund, they will provide information at section A that will assist you to prepare for, and make contributions to super funds using SuperStream.

    See also:

    Section B

    Complete section B before giving this form to your employee. The super fund you nominate must be authorised to offer a MySuper product. If you need to confirm your MySuper arrangements contact your default super fund.

    Sign and date this section on the day you give the form to your employee.

    Section C

    Complete section C after your employee returns this form to you. Record the date you accept your employee’s choice of fund and the date that you act on the choice. Retain the form with your records. Do not send the form to us or to super funds.

    See also:

    Things you should know

    • The quarterly due dates for super contributions are
      • 28 October
      • 28 January
      • 28 April
      • 28 July.
    • If you haven't received an employee’s completed form and a super contribution is due, you must make the payment to your nominated fund by the due date
    • In the two months after you receive an employee’s completed form, you can pay their super contributions to either the fund you have nominated or the fund they have nominated
    • After the two-month period, you must make contribution payments to the fund the employee has nominated
    • You do not have to action an employee’s fund nomination if they have nominated a fund in the previous 12 months; however, you may choose to action their request.

    Note: You can pay contributions more regularly than quarterly. For example, some employers pay fortnightly or monthly based on employee workplace agreements or arrangements with super funds.

    More information

    • Phone 13 10 20 between 8am and 6pm, Monday to Friday, to speak to a tax officer.
    • Phone our publications ordering service on 1300 720 092 for copies of our publications.
    • Write to us at:
      Australian Taxation Office
      PO Box 3578
      ALBURY NSW 2640
    Last modified: 06 Aug 2019QC 17983