• Section D: Amounts transfer-out information

    This section is to be used to report amounts transferred out.

    It identifies the contributed amounts that have been transferred from a member’s account. Section D must be supplied for each transfer of contributed amounts from a member’s account.

    Attention

    Do not provide details of amounts transferred-out if that information has been reported previously to us in a Member contributions statement.

    End of attention

    Question 19
    Provider’s TFN

    Provide the provider’s TFN. This should be the same TFN provided in section B.

    Question 20
    Assessment ID

    Provide the assessment identifier relating to this amount. This should be the same assessment ID shown in section C that it is related to.

    Question 21
    Your reference

    Provide a unique reference for the member that we can use if we have to contact you about any of the information provided.

    Question 22
    Destination type

    Provide the destination type that relates to where the amount was transferred. A transfer is where all or part of a member’s total contributed amounts are moved from their account or have been paid out as a:

    • lump sum
    • DASP, or
    • pension or annuity.

    Valid codes include:

    • R  - a rollover to another provider account, including for a deferred annuity product
    • I - a payment to an individual (pension or annuity or lump sum or a DASP)
    • D - a payment of a death benefit
    • V - a payment to a non-member spouse due to marriage breakdown.

    A destination type V should only be reported if there are insufficient funds remaining in the member’s account to cover any surcharge liabilities (for example, when funds were transferred from the member’s account to the non-member spouse due to marriage breakdown).

    Question 23
    Name of destination

    Provide the destination’s name where the contributed amount was transferred.

    Attention

    If the transfer was made to the member, this part may be left blank.

    If the answer to question 22 is R or D, this question must be completed.

    End of attention

    Question 24
    Street address of destination

    Provide the full street address of the organisation, not a post office box.

    If the transfer was made to a member and the member’s address has changed since the contributions were reported, then the new address details should be supplied, otherwise leave this question blank.

    Question 25
    Postal address of destination

    Provide the destination postal address where the contributed amount was transferred. If the transfer was made to the member, leave this question blank.

    Question 26
    Destination provider ABN

    Provide the destination provider’s ABN.

    If the transfer was made to the member, or payment of a death benefit was made to a beneficiary, leave this question blank.

    Attention

    If the transfer is:

    • for the period 1 July 2001 to 30 June 2003, this question or question 27 must be answered
    • made on or after 1 July 2003, this question must be answered.
    End of attention

    Question 27
    Destination provider super fund number

    Provide the destination provider’s super fund number as issued by the Australian Prudential Regulation Authority (APRA).

    Only the first six characters of the number are required. If the destination provider only has an ABN, leave this question blank. If the transfer was made to the member, or payment of a death benefit was made to a beneficiary, leave this question blank.

    Attention

    If the transfer is for the period 1 July 2001 to 30 June 2003, either this question or question 26 must be answered.

    End of attention

    Question 28
    Destination provider TFN

    Provide the destination provider’s TFN that the amount was transferred to.

    If the destination provider TFN is not known, leave this question blank.

    Question 29
    Destination provider product identification number

    Provide the destination provider’s product identification number that the amount was transferred to.

    For transfers of surchargeable contributions that have occurred on or after 1 July 2002, either this question or question 28 must be answered. The statement will be rejected if the reason code is Q and a statement has been previously sent by the provider for this member with reason code P, Q or I.

    Question 30
    Destination provider member account number

    Provide the destination provider’s member account number that the contributed amount was transferred to.

    If the transfer was made to the member, or payment of a death benefit was made to a beneficiary, leave this question blank.

    If the transfer was made on or after 1 July 2002 and the answer to question 22 is R, this question must be answered.

    Question 31
    Destination provider member client identifier

    Provide the client identifier of the member within the provider to which the contributed amount was transferred. If the transfer was made to the member, or payment of a death benefit was made to a beneficiary, this question should be left blank. For transfers made on or after 1 July 2002, this question must be supplied if it applies to the destination provider member account number supplied at question 30 of this section.

    Question 32
    Date provider ceased to be the holder of the contributions

    Provide the date the provider stopped being the holder of the contributions.

    Find out more

    Refer to Superannuation Contributions Determination SCD 98/1External Link.

    End of find out more

    Question 33
    Transferred employer contribution (accumulation)

    Provide the amount or part of the employer contributed amount (accumulation) that has been transferred to the destination in question (as stated in the ‘Member details’ section on the relevant assessment notice).

    This amount should not be greater than the employer contributed amount (accumulation) that was reported on the member contributions statement (MCS) for this member for the financial year.

    Question 34
    Transferred employer contributed amount (defined benefits)

    Provide the amount or part of the employer contributed amount (defined benefits) that has been transferred to the destination in question (as stated in the ‘Member details’ section on the relevant assessment notice).

    This amount should not be greater than the employer contributed amount (defined benefits) that was reported on the MCS for this member for the financial year.

    Question 35
    Transferred member deductible amount

    Provide the amount or part of the member deductible amount that has been transferred to the destination in question (as stated in the ‘Member details’ section on the relevant assessment notice).

    Question 36
    Transferred post-20 August 1996 component

    Provide the amount or part of the post-20 August 1996 component of an employer eligible termination payment (ETP) that has been transferred to the destination in question (as stated in the ‘Member details’ section on the relevant assessment notice).

    This amount should not be greater than the amount of the post-20 August 1996 component of an employer ETP rolled over on or after 1 July 1997 that was reported on the MCS for this member for the financial year.

    Question 37
    Transferred allocated surplus amount

    Provide the amount or part of the allocated surplus amount that has been transferred to the destination in question (as stated in the ‘Member details’ section on the relevant assessment notice).

    This amount should not be greater than the amount of the allocated surplus amount that was reported on the MCS for this member for the financial year.

    Question 38
    Transferred total contributed amount

    Provide the total of the amounts reported in:

    • transferred employer contributed amount (accumulation)
    • transferred employer contributed amount (defined benefits)
    • transferred member deductible amount
    • transferred post-20 August 1996 component
    • transferred allocated surplus amount.

    This amount should not be greater than the total contributed amount that was reported on the MCS for this member for the financial year.

    Get it done

    Send your completed statements to:

    Australian Taxation Office
    Locked Bag 6007
    ALBURY NSW 2640
    End of get it done
    Last modified: 05 Jul 2014QC 37248