- Your reporting obligations
- Transfer balance cap reporting and rollovers
- Example 1 – Simple rollover of all entitlements
- Example 2 – One partial rollover during the year
- Example 3 – Multiple rollovers during the year
- Example 4 – Dependent child death benefit rollover
- Example 5 – Rollover of account-based pension from an SMSF to an APRA fund
The following guidance and examples will help you as a trustee of a self-managed super fund (SMSF) or a trustee's authorised agent to:
- make a rollover to another super fund that is not a Death benefit rollover
- provide a copy of the statement to your member within 30 days of the rollover payment
- make a rollover a super benefit that is paid to an eligible dependant beneficiary for the deceased under the regulatory rules – Death benefit rollover
- complete and lodge your Self-managed superannuation fund annual return (NAT 71226) – after the end of the financial year in which you made a rollover – in particular, sections F and G of that return
- complete and lodge the Transfer balance account report – when you rollover a member's super benefit that is in retirement phase.