Appointing a trustee or director - FAQ.

Appointment of trustee/director

From 1 July 2007, any person who becomes a trustee of an SMSF or a director of a company acting as trustee of an SMSF must complete this declaration within 21 days of becoming a trustee/director.

ATO NAT 11466 SMSF independent auditors report (1 July 2021 onwards).

Legal compliance statement 2019-20 financial year.

Legal compliance statement 2020-21 financial year.

Legal compliance statement 2021-22 financial year.

Legal Compliance Statement 2022-23 financial year

ASIC form 370 (officeholder notification of resignation).

ATO NAT 70764 super lump sum pre-payment statement

ATO NAT 70944 rollover benefits statement.

ATO NAT 70946 PAYG payment summary - super lump sum - instructions.

ATO NAT 70947 PAYG payment summary superannuation lump sum.

ATO NAT 75359 Request to Rolllover Whole Balance.

Lump sum - full cashing out.

Lump sum - full roll over

lump sum - partial cashing out

This information sheet provides a basic overview of the restrictions placed on trustees when paying lump sum benefits to members.

ATO NAT 74924 rollover death benefit statement.

Binding death benefit nomination – (standard form single beneficiary)

Our Cascading Binding Death Benefit Nomination is an invaluable estate planning tool that enables you to nominate successive alternative beneficiaries of your superannuation death benefit.

Binding death benefit nomination – multiple beneficiaries (standard form).

Binding death benefit nomination (class cascading).

Death benefit allocation - binding nomination.

Death benefit allocation - FAQs

Death benefit allocation - no nomination.

Death benefit allocation - non-binding nomination.

Death benefit nomination - non-binding (individual cascading form).

Death benefit nomination - non-binding (standard form multiple beneficiaries).

Death benefit nomination - non-binding (standard form single beneficiary).

Death Benefit Nomination - Non-Binding Class Cascading

This form is used when a member wishes to revoke a previous nomination.

Death benefit nominations - FAQs.

This FAQ outlines the steps required to change the name of a fund that is on the SUPERCentral system.

This resolution can be used by both corporate and individual trustees.

Appointing a trustee or director - FAQ.

Appointment of trustee/director

ATO NAT 3036 - change of details for super entitites

From 1 July 2007, any person who becomes a trustee of an SMSF or a director of a company acting as trustee of an SMSF must complete this declaration within 21 days of becoming a trustee/director.

Legal compliance statement 2019-20 financial year.

Legal compliance statement 2020-21 financial year.

Legal compliance statement 2021-22 financial year.

Legal Compliance Statement 2022-23 financial year

Trustee Representation Letter

Contribution Splitting - FAQ.

This template should only be used if the contributions to be split were made in the current financial year and the member is exiting the fund before the end of the current financial year.

This template should only be used if the contributions to be split were made in the preceding financial year.

ATO QC 19583 - contributions for personal injury - instructions.

Contribution - refund breach of SIS Reg 7.04

Contribution (downsizer contribution - contributor for self).

Contribution (downsizer contribution - contribution for spouse).

Use this template resolution to record the trustee's acceptance of a contribution made by a member which is to be allocated to the member's CGT lifetime cap.

Contribution acceptance resolution (Catch up concessional contributions)

Contribution Acceptance Resolution (Concessional Contributions).

Use this template resolution to record the trustee's acceptance of a non-concessional contribution made by a member.

Contribution acceptance resolution (spouse contributions).

This resolution applies only to contributions made in respect of a member arising from an eligible personal injury payment received by the member.

Contributions information sheet.

This FAQ only relates to superannuation members who have defined contribution superannuation benefits.

Division 293 release authority.

Excess concessional contributions - release resolution.

Excess concessional contributions FAQ.

A member may use this template to provide his or her Tax File Number (TFN) to the Trustee.

Tax File Number Notification (Child Member)

Trustee Representation Letter

Unallocated Contributions Account - Allocation to UCA - Contributions received June 2022.

Unallocated Contributions Account - Allocation to UCA - Contributions received June 2023

Unallocated Contributions Account - Allocation to UCA - Contributions received June 2024

This resolution may be used to establish an unallocated contributions account.

Unallocated contributions account - termination.

Unallocated Contributions Account-Transfer from UCA-crediting to member July 2022.

Unallocated Contributions Account-Transfer from UCA - crediting to member July 2023.

Unallocated Contributions Account-Transfer from UCA-crediting to member July 2024

Unallocated contributions information sheet.

Converting an SMSF short guide.

This publication sets out responses to some of the queries we frequently receive from users in relation to converting an existing fund to the SUPERCentral system.

This document provides stamp duty and lodgement information for Amendment Deeds (SMSF) nationally.

This guide provides general information about self managed superannuation funds that participate in the SUPERCentral service.

COVID-19 Account Based Pension Amount Variation (50% reduction) 2021-22.

COVID-19 Account Based Pension Amount Variation (50% reduction in minimum pension drawdown) 2022-23.

COVID-19 TRIS Variation Annual Amount (50% reduction).

This information/checklist has been prepared as a reference material for SMSF trustees and to highlight the importance of ensuring any rent relief is on arm’s length commercial terms in order to meet the key compliance requirements.

ABN online application form.

ATO - how to register your SMSF and get an ABN.

From 1 July 2007, any person who becomes a trustee of an SMSF or director of a company acting as trustee of an SMSF must complete this declaration within 21 days.

ATO NAT 75359 Request to Rollover whole balance of super benefits.

ATO Trustee Declaration - Information Sheet 2023-24

Establishing your SMSF - guide.

This guide summarises the steps required to establish a new SMSF on the SUPERCentral system.

Establishing your SMSF - stamp duty information.

Registering your SMSF - Guide 2023-24

Derivative Risk Statement - FAQ.

Derivative risk statement and adoption resolution.

You can now execute and witness all SUPERCentral documents electronically.

Governing Rules 2020 May

Governing Rules 2021 February

Governing Rules 2022 February

Governing Rules 2023 March

Governing rules agents authority to sign.

Individual information agent authorisation rescind and e-sign.

Governing rules agents authority to sign.

Individual information agent authorisation rescind and e-sign.

For payment of all charges by direct debut from Adviser's bank account.

Customer direct debit request service agreement.

Essentially there are five different types of super funds in Australia.

The trust deed is the most pivotal document of a self-managed super fund.

The necessary importance of keeping your SMSF updated.

Use this template resolution to admit a child as a member of the SMSF.

Use this template resolution to admit an adult as a member of the SMSF.

ATO NAT 3036 - change of details for super entitites

A member may use this template to provide his or her Tax File Number (TFN) to the Trustee.

Tax File Number Notification (Child Member)

ATO NAT 3036 - change of details for super entitites

ATO NAT 70944 rollover benefits statement.

ATO NAT 75359 Request to Rollover whole balance of super benefits.

ATO QC 28175 How to complete Rollover Benefit Statements.

Exit of a member from SMSF - transfer of entire benefit

Exiting a member - FAQs whole of balance transfers (non-death benefit rollovers).

This template is only appropriate for the situation where a person has died.

When should you complete this statement?

ATO NAT 74923 (Transfer Balance Account Report).

This template is designed to revoke the previous implementation of the excess minimum pension commutation strategy.

Excess Minimum Pension Payment Strategy (pension not reversionary).

Excess minimum pension payment strategy (pension reversionary).

Answers to frequently asked questions on excess payments commutation strategy.

This template will permit an account based pension in retirement phase or a transition to retirement pension in retirement phase to be completely cashed out as a superannuation lump-sum payment.

This template will permit an account based pension or a transition to retirement pension to be completely rolled back to accumulation phase.

Pension - partial cash out.

This template will permit an account based pension or a transition to retirement pension to be partially rolled back to accumulation phase.

What happens when a pension is cashed out?

What happens when a pension is rolled back?

Reversionary beneficiary transfer (spouse reversionary pension)

TRIS pension - attainment of retirement phase

Pension - changing reversionary beneficiary.

This document permits the variation of a reversionary pension to be a non-reversionary pension and applies to an account pension; ie account-based pension or a transition to retirement pension.

Pension - making pension spouse reversionary.

Pension variation - adoption of account based pension payment rules.

Pension variation - non-reversionary to reversionary (general).

This resolution may be used to establish an investment reserve to facilitate the smoothing of investment returns from year to year.

This resolution may be used to establish an expense & operational risk reserve to facilitate the payment various expenses – whether expected or unexpected - of the Superannuation Fund.

Unallocated contribution account - Transfer from UCA (crediting to member account – July 2023 of contributions rec'd in June 2023)

This resolution may be used to establish an unallocated contributions account.

Unallocated contributions account - UCA establishment

ATO contact person additional appointment.

A person nominated as the "authorised contact" for an SMSF is responsible for dealing with any issues that arise in relation to the Fund's ABN or business accounts.

ATO contact person removal & replacement.

ATO NAT 3036 - change of details for super entitites

Use this form to record the appointment of an auditor for an SMSF.

Template resolution to record the appointment of an investment adviser.

The purpose of this resolution is to authorise the replacement of the current investment adviser with another investment adviser on the terms the Trustee has negotiated with the replacement advise

Use this resolution to record a trustee's decision to open and operate a bank account for the SMSF.

Use this template resolution to record the appointment of a tax agent in respect of an SMSF.

Use this template resolution to record the replacement of a tax agent in respect of an SMSF.

ATO NAT 13080 Superannuation (super) standard choice form.

The purpose of this resolution is to record the Trustee’s decision to wind up the SMSF upon the death of the sole member of the fund.

The purpose of this resolution is to record the trustee’s decision to wind up the SMSF and to authorise various consequential actions.

Information on the requirements for executing and witnessing under the new regulation.

Witnessing legal documents remotely - Factsheet.