ato logo
Search Suggestion:

How to report amounts that you rollover – SMSFs

Instructions for trustees of SMSFs - how to report contributions rolled out of or into your SMSF using SuperStream.

Last updated 18 August 2021

The following guidance and examples will help you as a trustee of a self-managed super fund (SMSF) or a trustee's authorised agent to:
  • make a rollover to another super fund that is not a Death benefit rollover
  • provide a copy of the statement to your member within 30 days of the rollover payment
  • make a rollover a super benefit that is paid to an eligible dependant beneficiary for the deceased under the regulatory rules – Death benefit rollover
  • complete and lodge your Self-managed superannuation fund annual return (NAT 71226) – after the end of the financial year in which you made a rollover – in particular, sections F and G of that return
  • complete and lodge the Transfer balance account report – when you rollover a member's super benefit that is in retirement phase.

Your reporting obligations

You must report contributions accurately after a rollover.

Transfer balance cap reporting and rollovers

You are encouraged to lodge your TBAR, reporting this debit to us at the same time at the time of the roll over.

Example 1 – Simple rollover of all entitlements

Example 1 assumes there are no investment earnings, losses or administration fees.

Example 2 – One partial rollover during the year

Example 2 assumes there are no investment earnings, losses or administration fees.

Example 3 – Multiple rollovers during the year

Example 3 assumes there are no investment earnings, losses or administration fees.

Example 4 – Dependent child death benefit rollover

Example 4 assumes there are no losses or administration fees.

Example 5 – Rollover of account-based pension from an SMSF to an APRA fund

Example 5 assumes there are no investment earnings, losses or administration fees.

QC25212