SMSF Manual Toolkit

SMSF Manual Toolkit

If you are a member/subscriber to the digital SMSF Manual, you can download your copy from your portal page.

SMSF trustees may find that occasionally a particular form is needed to be able to complete an administrative task for the Tax Office.

Rather than have you searching the vast labyrinth of the Tax Office’s website for SMSF forms, we thought it helpful to list some of the required forms here (you could even bookmark this page, in case you need to come back to it in the future).

The links will take you to the Tax Office page where you can download the document, and most of the time these pages will also have instructions about the form and how to use it.

Rates & Thresholds

  • Key super rates and thresholds
    Key rates and thresholds in relation to contributions, benefits, superannuation guarantee, Division 293 tax and government co-contribution.

Forms

Administration & Trustees

  • Superannuation fund nomination form
    Form to nominate a superannuation fund or retirement savings account (RSA) to receive the superannuation entitlements we hold for you, including unclaimed superannuation. (NAT 8676)

  • Super fund-retirement savings account provider claim for payment
    This form should be completed by a superannuation fund or retirement savings account provider when claiming any of the following; super co-contribution, individual account balances held in the superannuation holding accounts (SHA) special account or super. (NAT 73960)

  • Trustee declaration
    Declaration used by trustees and directors of corporate trustees (trustees) of a self-managed super fund (SMSF) to ensure they understand their obligations and responsibilities. (NAT 71089) An individual must complete this declaration if he or she becomes a trustee of a new self-managed super fund (SMSF) or an existing SMSF. To be read in conjunction with “Key messages for self-managed super fund trustees”.

  • Withdrawal of super guarantee
    This form should be completed when requesting a withdrawal of superannuation guarantee (SG) entitlements held by the ATO. NAT 8678

Annual Return

Audit

  • Auditor/actuary contravention report (NAT 11239) can be ordered from the ATO. Alternatively, use the eSAT too.

Compliance and Advice

  • Request to adjust concessional contributions
    This form notifies us that the individual made concessional contributions in one financial year (Year 1) but their self-managed super fund (SMSF) did not allocate them until the next financial year (Year 2). (NAT 74851)

  • Request for SMSF specific advice
    Taxpayers should use this form if they want specific advice about how the super law applies to a particular transaction or arrangement for a self-managed superannuation fund. (NAT 72441)

Contributions

  • Application - excess contributions determination
    This application is for those who believe their super contributions have, or will, exceed a contributions cap due to special circumstances and want to apply for a determination that some or all contributions should be either disregarded or reallocated to another year.

  • CGT cap election
    Form and instructions for superannuation funds and their members to make a capital gains tax (CGT) cap election (NAT 71161).

  • Contributions for personal injury
    Form and instructions for superannuation fund members who have received an eligible personal injury payment and want to contribute all or part of the amount to super without it counting towards their non-concessional contributions cap. (NAT 71162)

  • Contributions splitting
    Application form and instructions for superannuation fund members who want to split their super contributions. (NAT 15237)

Payment Summary

  • PAYG payment summary - super income stream
    Instructions and sample form for superannuation providers to make super income stream payments, including super income stream lump sum in arrears payments to a payee. (NAT 70987)

Rollovers

Superannuation Benefits

  • Individual retired due to permanent disability
    This form should be completed when an individual is requesting a withdrawal of their ATO-held super and is required to attach medical evidence confirming they have retired due to a permanent disability (NAT 8678a).

  • Super lump sum schedule
    This form should be completed when answering the question 'Did you receive an Australian superannuation lump sum payment?' on an individual’s income tax return.

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Tools & Calculators

Audit

  • Electronic super audit tool
    The electronic superannuation audit tool (eSAT) has been designed to help you fulfil your obligations, carry out the annual compliance audit and lodge an Auditor/actuary contravention report if required.

  • eSAT tutorial
    These video tutorials cover the main functions of the electronic superannuation audit tool (eSAT).

General

  • Super co-contribution calculator
    The super co-contribution calculator is a tool to help individuals and the self-employed estimate their co-contribution entitlement and eligibility.

  • Superfundlookup.gov.au
    Super Fund Lookup - the ATO's external register of Self-Managed Super Funds' (SMSF) current compliance status.

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Sample SMSF

  • The GEMP Super Fund
    A complete set of SMSF compliance documents and reports provided by BGL. Includes, financial statements, annual return, minutes & resolutions, audit report, general ledgers and more.