Switching regulators or changing trustees

Do not use either the Fund income tax return 2016 or the Self-managed superannuation fund annual return 2016 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 2016 it will be rejected. The same will occur if an SMSF attempts to lodge a Fund income tax return 2016.