Section A: Fund information (items 1 to 10)

You must answer every question in Section A.

In this section, you provide general information about the SMSF and its current status:

• 1 Tax file number (TFN)
• 2 Name of self-managed superannuation fund (SMSF)
• 3 Australian business number (ABN)
• 4 Current postal address
• 5 Annual return status
• 6 SMSF auditor
• 7 Electronic funds transfer (EFT)
• 8 Status of SMSF
• 9 Was the fund wound up during the income year?
• 10 Exempt current pension income.

1 Tax file number (TFN)

Write the TFN of the SMSF in the boxes at item 1. Write it also in the boxes at the top of pages 3, 5 and 7.

We are authorised by the Taxation Administration Act 1953 to request the SMSF’s TFN. We will use it to identify the SMSF in our records. It is not an offence not to provide this TFN. However, if you do not provide the TFN, there may be a delay in processing the SMSF’s annual return. For more information about privacy and TFNs, see Your privacy.

2 Name of self-managed superannuation fund (SMSF)

Print the current name of the SMSF exactly as it appears on the SMSF’s trust deed or equivalent document.

The name of the SMSF should be the same as in past years unless the SMSF has changed its name. If the name of the SMSF is legally changed, you must advise us of the change by updating it at the Australian Business RegisterExternal Link or by completing a Change of details for superannuation entities (see Notify us of changes).

3 Australian business number (ABN)

Write the ABN of the SMSF in the boxes provided.

If the SMSF does not have an ABN, leave the boxes blank. We recommend that you apply for an ABN at the Australian Business RegisterExternal Link.

The ABN is a unique business identifier used in dealings with the Australian Government. It is also available to state, territory and local government regulatory bodies. Identification for tax law purposes is only one of the uses of the ABN. For more information about privacy and ABNs, see the ABR Privacy statementExternal Link.

4 Current postal address

Print the current postal address of the SMSF.

We will send correspondence to that address.

Abbreviate ‘care of’ to ‘C/-’ only.

5 Annual return status

A Is this an amendment to the SMSF's 2016 annual return?

No	Print X in the No box.
Yes	Print X in the Yes box.

If you are lodging an amended annual return, you must complete and lodge the entire annual return. Do not lodge only the changed information. See Amending an SMSF annual return.

B Is this the first required return for a newly registered SMSF?

No	Print X in the No box.
Yes	Print X in the Yes box.

If you are lodging, or amending, an SMSF’s first annual return, you must complete N Supervisory levy adjustment for new funds in Section D: Income tax calculation statement.

6 SMSF auditor

SMSFs must be audited every income year. The auditor must be registered as an SMSF auditor with the Australian Securities and Investments CommissionExternal Link (ASIC). Check that your auditor is registered.

Your auditor must provide you with a completed and signed Self-managed superannuation fund independent auditor’s report before you can lodge this annual return. The details that you need to complete this question are available from that report.

Auditor’s name

Print X in the appropriate box for the title of the auditor, or print a different title in the Other box.

Print, in the boxes provided, the auditor's:

• family name and given names
• SMSF auditor number (SAN)
• full 10-digit phone number
• full postal address.

A Date audit was completed

Write at A the date the audit was completed.

B Was Part B of the audit report qualified?

SMSF trustees may be penalised for making a false or misleading statement.

Has the auditor qualified Part B: Compliance report of the SMSF independent auditor's report?

No	Print X in the No box. Go to 7 Electronic funds transfer.
Yes	Print X in the Yes box.

Answer 'no' if:

• the audit report was not qualified or
• the only reason the auditor qualified the report was that they were unable to ascertain or confirm the information provided to them (for example, opening account balances).

Answer 'yes' if the audit report was qualified when the SMSF's annual return was lodged, unless the audit report was only qualified because the auditor was unable to ascertain or confirm the information provided.

C If the audit report was qualified, have the reported compliance issues been rectified?

No	Print X in the No box.
Yes	Print X in the Yes box.

7 Electronic funds transfer (EFT)

Provide the SMSF's bank account details at this question, even if you have given them to us previously.

It’s faster and simpler to have refunds and super payments paid directly to the SMSF’s financial institution. If you do not provide us with bank account details, we will process refunds and super payments manually, and these may take longer to be paid to your SMSF.

Providing a trustee's personal account details, instead of the SMSF's bank account details, may result in improper early access to super benefits. This is illegal. If a benefit is unlawfully released, we may apply significant penalties to the SMSF and the recipient of the benefits.

A Financial institution details for super payments and tax refunds

Write at A the details of the SMSF’s account with a financial institution. We will make super payments to this account. We will also pay tax refunds to this account if you do not complete B below.

Complete the following:

• Print the SMSF's bank state branch (BSB) number. Do not include spaces, dashes or hyphens in the number.
• Print the SMSF's account number. You cannot use an account number with more than nine characters. Do not include spaces in the account number.
• Print the SMSF's account name, as shown on the account records.            
  • Do not write the account type, for example, cheque.
  • Include spaces between each word and between initials in the account name.
  • The account name must not exceed 32 characters, including spaces. To keep within the 32 character limit, you may abbreviate the full name of the SMSF (for example, by using ‘ATF’ instead of ‘as trustee for’ or 'Super Fund' or ‘SF’ instead of ‘Superannuation Fund’). If the SMSF's bank (or similar financial institution) account name has more than 32 characters, provide the first 32 characters only.
   

Do not insert a tax agent's financial institution account details at A. The details at A must be for a financial institution account that belongs to the SMSF. Complete B if you want tax refunds to go to an account that does not belong to the SMSF.

We will not use the details at A if they are for a tax agent's bank account.

B Financial institution details for tax refunds only

Do you want to use the same bank account for both super payments and tax refunds?

No	Write at B the details of the bank account to which we will pay tax refunds.
Yes	Leave B blank. We will pay both super payments and tax refunds to the account described at A provided it is NOT a tax agent account.

A tax agent's financial institution details can only be added into B - do not add tax agent financial institution details into A.

C Electronic service address alias

SMSFs that receive employer contributions (other than from an employer that is a related-party) are required to have an electronic service address (ESA) obtained from a registered service provider to enable electronic remittances to be sent when employers make super contribution payments. The ESA will also be used by us to inform you of any super payments made to the SMSF by us.

If you have an ESA you should include it at this question.

Write at C your electronic service address alias. We will use it to send electronic remittances of ATO super payments that we make to your SMSF.

An ESA is not an email address. Nor is it the contact details of the SMSF messaging provider.

If your SMSF does not have an ESA, we will send you a manual remittance about any super payments that we make to your SMSF.

For more information about getting an electronic service address, see SMSF messaging providers.

For more information about ESAs and preparing your SMSF for the SuperStream standard for contributions, see SMSFs – the SuperStream standard for contributions.

8 Status of SMSF

A Australian superannuation fund

Is the SMSF an 'Australian superannuation fund'?

No	Print X in the No box.
Yes	Print X in the Yes box.

For the definition of 'Australian superannuation fund', see Australian super fund.

If the SMSF does not meet the definition of Australian super fund at all times during the income year, the SMSF is not a complying SMSF and it will not receive the concessional rate of tax.

If you are the trustee of an SMSF and you are planning on going overseas, we suggest that you consider whether your SMSF will still be an Australian super fund.

B Fund benefit structure

Print at B the code from table 1 below that best describes the benefit structure of the SMSF. Most SMSFs will use code A.

Table 1: SMSF benefit structures

Code	Definition of SMSF benefit structure
A	An SMSF is an accumulation fund if the SMSF provides its members with a benefit which is the total of: specifically defined contributions to the SMSF plus             earnings on those contributions   minus             any costs attributed to the member.   An SMSF of this type must use code A, even if the SMSF or any of its accounts is supporting a super income stream benefit.
D	An SMSF is a defined benefit fund if the SMSF: was paying a 'defined benefit pension' to a member before 12 May 2004, and pays its members a benefit worked out from a formula that includes             the years of membership in the SMSF, and the average salary level over a specific time.
E	An SMSF is a hybrid fund if it has a combination of both accumulation and defined benefit members.

C Does the fund trust deed allow acceptance of the government’s super co-contribution and low income super contribution?

Does the fund trust deed allow the SMSF to accept the government’s super
co-contribution and low income super contribution for all eligible members?

No	Print X in the No box.
Yes	Print X in the Yes box.

9 Was the fund wound up during the income year?

No	Print X in the No box. Go to 10.
Yes	Print X in the Yes box. Write the date on which the SMSF was wound up in the boxes provided. That date must be a date from 1 July 2015 to 30 June 2016.

Have all tax lodgment and payment obligations been met?

• For an SMSF that was wound up during 2015–16, have the trustees:
• paid all outstanding debts
• paid out or transferred all member benefits
• lodged all previous year annual returns?

No	Print X in the No box.
Yes	Print X in the Yes box.

For an SMSF that was wound up during 2015–16, you must complete M Supervisory levy adjustment for wound up funds at Section D

For information about your obligations when winding up an SMSF, see Winding up.

10 Exempt current pension income

If the SMSF paid a super income stream (or super pension) to one or more members during 2015–16, some, or all, of its ordinary income and statutory income may be exempt from income tax under the exempt current pension income rules.

This exempt income is called 'exempt current pension income' or ECPI.

For more information, see:

• Self-managed super funds and tax exemptions on pension assets
• Subdivision 295-F of the Income Tax Assessment Act 1997.

Did the fund pay an income stream (or super pension) to one or more members during 2015–16?

No	Print X in the No box. Go to Section B.
Yes	Print X in the Yes box. Complete the remaining questions below.

Exempt current pension income amount

There are two methods you can use to work out the SMSF's exempt current pension income (ECPI):

• segregated assets method
• unsegregated assets method.

Calculate the SMSF's ECPI and write it at A.

If you complete Section B, the amount that you write at 10A in Section A must be the same as the amount that you write at Y Exempt current pension income in Section B.

For more information, see Self-managed super funds and tax exemptions on pension assets.

Which method did you use to calculate your exempt current pension income?

Print X in the appropriate box (B or C) to indicate which method or methods you used to calculate the SMSF's ECPI.

Segregated assets method	Print X in box B.
Unsegregated assets method	Print X in box C. Print X in the Yes box at D if you obtained an actuarial certificate that certifies the proportion of income that is exempt from income tax.
Both the segregated assets method and the unsegregated assets method	Print X in box C. Print X in the Yes box at D if you obtained an actuarial certificate that certifies the proportion of income that is exempt from income tax.

Did the fund have any other income that was assessable?

No	The SMSF did not receive any no-TFN-quoted contributions or have other assessable income for the income year. Print X in the No box. Go to Section C: Deductions and non-deductible expenses.
Yes	Print X in the Yes box. Go to Section B: Income.