• F Transfers from foreign funds

    Show at F all assessable amounts arising from amounts transferred to an Australian superannuation fund from a foreign superannuation fund.

    Include at F so much of the amounts transferred that were in excess of what was vested in the member at the time of the transfer (see subsection 295-200(1) of the ITAA 1997).

    Also include at F so much of the amounts transferred to a complying superannuation fund from a foreign superannuation fund that the former member of the foreign fund has specified in a written choice to have included in the fund's assessable income (see section 305-80 and subsection 295-200(2) of the ITAA 1997).

    The amount is included in the income year in which the transfer happens.

    Print in the Number box the number of transfers received from foreign superannuation funds for the current income year.

    For more information, see Tax treatment of transfers from foreign super funds.

      Last modified: 15 Jul 2016QC 48112