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F Spouse and child contributions

Did the SMSF receive spouse or child contributions from the member?

Last updated 7 August 2024

Did the SMSF receive spouse or child contributions for the member?

No

Leave F blank. Go to G.

Yes

Read on.

Write at F the total value of the following contributions made for the member in 2019–20:

  • contributions made by the member’s spouse
  • contributions made by parents, relatives or others on behalf of a member who is under 18 years old (excluding those made by (or on behalf of) the member’s employer).

Do not include at F:

  • contributions made by a parent for their child who is 18 years old or older (include these at G Other third party contributions)
  • contributions made by a former spouse when the couple have separated and are now living apart on a permanent basis (include these at G Other third party contributions)
  • contributions made by a member who is under 18 years old (include these at B Personal contributions)
  • contributions made by (or on behalf of) a member's employer (include these at A Employer contributions)
  • amounts transferred from a member's spouse's super for the member as a result of a contributions splitting arrangement. These amounts are super contributions for the person that split their contributions and not super contributions for the member that received the transferred amount into their super as a result of the contributions split. Include these transferred amounts at P Inward rollovers and transfers. For more information, see Contributions splitting.

Continue to: G other third party contributions

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