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.
Administration & Trustees | Annual return | Audit | Compliance and advice | Contributions | Payment summary & PAYG withholding | Rollovers | Superannuation benefits
Audit | General
A complete sample set of SMSF compliance documents and reports.
Key super rates and thresholds
Key rates and thresholds in relation to contributions, benefits, superannuation guarantee, Division 293 tax and government co-contribution.
Application for a substituted accounting period (SAP)
Application form to apply for a substituted accounting period (SAP) or to change from a SAP back to a normal accounting period. (NAT 5087)
Application for an Australian business number (ABN) at the Australian Business Register
Change of details for superannuation entities
Form to notify the ATO about changes in: trustees or directors of a corporate trustee, members, contact details, address, fund status (NAT 3036)
Compulsory release authority & statement instructions
Form instructions and a sample copy to help super funds and members complete the compulsory release authority and statement. (NAT 71426)
Nomination of legal representative - individual
Clients of legal practitioners can use this form to notify us that they have appointed a legal representative to manage their tax affairs. (NAT 11525)
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)
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 from super holding accounts special account
Form and instructions for SHA special account holders to request a withdrawal of their account balance held in the Superannuation holding accounts (SHA) special account. (NAT 2373)
Application for payment of ATO-held superannuation money
Use the Application for payment of ATO-held superannuation money (NAT 74880) when requesting a payment of your super held by the ATO (NAT 74880).
Self managed superannuation fund annual return 2019
For use by self-managed superannuation funds to complete 2018 annual return. NAT 71226-6.2019
Self managed superannuation fund annual return instructions
For use by self-managed superannuation funds to assist in completion of your annual return (years 2008 to 2020).
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).
Self-managed superannuation fund independent auditor’s report
Self-managed superannuation fund independent auditor's report.
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)
SMSF regulatory contravention disclosure
Use this form to apply for the SMSF early engagement and voluntary disclosure service to notify of an unrectified contravention.
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)
Application form and instructions for superannuation fund members who want to split their super contributions. (NAT 15237)
Excess concessional contributions election form
This form enables a taxpayer to elect to release excess concessional contributions from their superannuation fund.
Excess non-concessional contributions election form
This form enables a taxpayer to elect how their excess non concessional contributions will be taxed.
Notice of intent to claim or vary a deduction for personal super contributions
Form and instructions for super fund members to claim or vary a deduction for personal contributions. This form should be used for personal contributions made after 1 July 2007. (NAT 71121)
Release authority and statement for Division 293 tax
These instructions will help a taxpayer to complete their Release authority and statement for Division 293 tax form.
Voluntary release authority & statement instructions
Instructions to help super funds and their members complete the Voluntary release authority and statement for excess contributions tax form (NAT 71777).
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)
PAYG payment summary - superannuation lump sum
This payment summary is completed by superannuation funds when making a lump sum payment to a payee. (NAT 70947)
Tax table for superannuation lump sums (Schedule 12)
This table should be used when a super lump sum payment is made to an individual (NAT 70981).
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).
Rollover benefits statement and instructions for transactions on or after 1 July 2017
Form and instructions for trustees of superannuation funds or retirement savings account (RSA) providers to rollover benefits for transactions occurring on or after 1 July 2017. (NAT 70944)
Death benefit rollover statement
Use this form for the roll-over of a death benefit for an eligible dependant beneficiary in relation to a deceased member on or after 1 July 2017 (NAT 74924).
Death benefit rollover statement information and instructions for transactions from 1 July 2017
Form and instructions for trustees of superannuation funds or retirement
savings account (RSA) providers to rollover death benefits for transactions
occurring on or after 1 July 2017. (NAT 70945)
Rollover initiation request to transfer whole balance of superannuation benefits between funds
Form for superannuation fund members to transfer their benefits between super funds. (NAT 71223)
Rollover initiation request to transfer whole balance of superannuation benefits to your self-managed super fund
Form for superannuation fund members to transfer their benefits to a self-managed super fund. (NAT 74662)
Super transfer balance account report and instructions
Use the Super transfer balance account report (TBAR) to advise the ATO when a transfer balance account event occurs.
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).
Request for determination of the deductible amount of UPP of an Australian pension or annuity
If a taxpayer is seeking a determination for the deductible amount of the undeducted purchase price of an Australian superannuation pension or annuity, they should use this form. (NAT 16544)
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.
Transition to retirement income streams
Information regarding commencing, running and ceasing a transition to retirement income streams.
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.
Electronic Super Audit Tool (eSAT) user guide
Help for approved auditors when conducting compliance audits for self-managed super funds.
These video tutorials cover the main functions of the electronic superannuation audit tool (eSAT).
Electronic Superannuation Audit Tool user licence agreement
This details the licence agreement for Electronic Superannuation Audit Tool (eSAT).
Electronic superannuation audit tool installation – all operating systems
eSAT has been developed to help you undertake compliance audits of self-managed super funds (SMSFs).
Electronic superannuation audit tool installation - Linux
eSAT has been developed to help you undertake compliance audits of self-managed super funds (SMSFs).
Item A3 Government super contributions calculator
This tool will help taxpayers calculate the correct amounts for the A3 labels on the individual tax return.
Low income super contribution calculator
The low income super contribution calculator (LISC) is a tool to help individuals estimate their LISC entitlement and eligibility.
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 benefit component calculator
Super professionals can use this calculator to determine the crystallised segment of the tax free component of a superannuation interest.
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.
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.