SMSF Manual Toolkit

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SMSF Manual 2021-22 (Paper)

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SMSF Manual 2020-21 (Paper)

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SMSF Manual Toolkit

Welcome to Tax & Super Australia’s SMSF Toolkit.

As you know, SMSF trustees are sometimes required to complete particular forms for the ATO.

We’ve made this easy for you by collating in one place all the forms you’re likely to need as an SMSF trustee.

In some cases, the links will take you to an ATO page where you can download the relevant document as well as read instructions about how to use it.

A reminder that if you’re a TSA member or have a subscription to the digital SMSF Manual, you can access your copy through your portal at any time.

Click any of the quick links below to skip to that section.

  • Rates & Thresholds

  • Forms & Guides

    Administration & Trustees | Annual return | Audit | Compliance and advice | Contributions | Payment summary & PAYG withholding | Rollovers | Superannuation benefits

  • Tools & calculators

    Audit | General

  • Sample SMSF

    A complete sample set of SMSF compliance documents and reports.

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 & Guides

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”.

Annual Return


  • Auditor-actuary contravention report instructions
    These instructions include information about the reporting criteria and examples to help an auditor to complete the Auditor/actuary contravention report (ACR). Auditor/actuary contravention report (NAT 11239) paper form can be ordered from the ATO, it cannot be downloaded. Alternatively, use the electronic superannuation audit tool (eSAT).

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)


  • 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).
    see also

  • 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)

Payment Summary & PAYG Withholding

  • 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)

  • Tax table for superannuation income streams (Schedule 13)
    This table should be used when a payment of a superannuation income stream is made, including a transition to retirement income stream, temporary or permanent disability income stream, super death benefit income stream to a dependant (NAT 70982).


Superannuation Benefits

  • 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.


Tools & Calculators


  • 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).


  • 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.

  • Superannuation crystallisation calculator
    The crystallisation calculator helps superannuation funds calculate the crystallised segment of the tax free component of a member's superannuation interest, including any pre-July 1983 component, as well as eligible service period, crystallised pre-1 July 1983 amount and total crystallised segment amount.

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


Sample SMSF

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


Over time, the ATO may update or change some forms. The NAT number (which stands for ‘national’) is listed so that readers can confirm they have the correct form. Although documents can be changed over time, its allocated number remains the same.

Where the word “year” has been inserted above, it refers to the suffix that would correspond to the relevant year. For example, for the 2015 annual return, the NAT number is 71226-6.2015. For the same form that applies to 2016, the NAT would be 71226-6.2016.