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How to report amounts that you rollover – SMSFs

Instructions for trustees of SMSFs - how to report contributions rolled out of or into your SMSF using SuperStream.

Last updated 18 August 2021

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.