Do not use either the Fund income tax return 2013 or the Self-managed superannuation fund annual return 2013 to report a switch of regulator or changes of trustees. If a non-regulated or Australian Prudential Regulation Authority (APRA) regulated superannuation fund attempts to lodge a Self-managed superannuation fund annual return 2013 it will be rejected. The same will occur if an SMSF attempts to lodge a Fund income tax return 2013.
All superannuation funds that switch regulators must inform us within 21 days by either updating their details at abr.gov.au or by completing a Change of details for superannuation entities.