A T O home
Search for    
ato.gov.au        Businesses section only         Advanced search
Search tips

Payments from overseas superannuation funds

Email to a friend
Printer friendly format

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.

Attention

Please send the following documents and information with your private ruling application form.

Payments from overseas superannuation funds

  • The date you ceased employment in the overseas country.
  • The date you arrived in Australia.
  • The date you became a resident of Australia for tax purposes.
  • The name of the overseas superannuation fund making the payment.
  • Is the overseas superannuation fund an employer sponsored superannuation fund or a personal superannuation fund?
  • Was the value of the total benefits you held in the overseas superannuation fund, together with other overseas interests such as foreign life assurance policies, over $50,000?
  • The date the payment was made.
  • The amount of the payment (in the overseas country’s currency).
  • Did you receive the amount in cash or was it rolled over into an Australian superannuation fund?
  • Is the Australian superannuation fund a complying superannuation fund?
  • Do you still have an interest in the overseas superannuation fund?
  • Details of total contributions made by you and your employer into the overseas superannuation fund, specifying contributions made since you became a resident of Australia.
  • The transfer value of the benefits in the overseas superannuation fund on the day immediately before you became a resident of Australia.
  • If the payment is being rolled-over into an Australian superannuation fund, have you made an election in writing with the fund that part of the amount is to be treated as a taxable contribution by the fund? If so, please provide a copy of the election.

Last Modified: Thursday, 28 September 2006

Give us your feedback