SMSF trustees may find that occasionally a particular form is needed to be able to complete an administrative task for the ATO.
Rather than have you searching the vast labyrinth of the ATO’s website for SMSF forms, we thought it helpful to list some of the required forms here (you could even bookmark this page, in case you need to come back to it in the future).
The links will take you to the ATO webpage where you can download the document, and most of the time these pages will also have instructions about the form and how to use it.
- Super transfer balance account report instructions (with links to forms)
Use the super transfer balance account report (TBAR) to advise the ATO when a transfer balance account event occurs, respond to a commutation authority it has issued to a super fund (it uses this information to adjust your member’s transfer balance account so it can correctly apply the transfer balance cap provisions), and cancel information that you have reported to the ATO.
- Trustee declaration
Declaration used by trustees and directors of corporate trustees (trustees) of an SMSF to ensure they understand their obligations and responsibilities (NAT 71089)*. You must complete this declaration if you become a trustee of a new or existing SMSF.
- Application for a substituted accounting period (SAP)
Application form to apply for a substituted accounting period (SAP) or to change from a SAP back to a normal accounting period (NAT 5087)
- Request to adjust concessional contributions
This form notifies the ATO that you made concessional contributions in one financial year (Year 1) but your SMSF did not allocate them to you until the next financial year (Year 2) (NAT 74851)
- Rollover benefits statement and instructions for transactions
Form and instructions for trustees of superannuation funds or retirement savings account (RSA) providers to rollover benefits for transactions occurring from 1 July 2017 (NAT 70944 & NAT 70945)
- Rollover initiation request to transfer whole balance of superannuation benefits between funds
Form for superannuation fund members to transfer their benefits between super funds (NAT 71223)
- Rollover initiation request to transfer whole balance of superannuation benefits to your self-managed super fund
Form for superannuation fund members to transfer their benefits to a self-managed super fund (NAT 74662)
- Super fund-retirement savings account provider claim for payment
This form should be completed by a superannuation fund or retirement savings account provider when claiming any of the following; super co-contribution, individual account balances held in the superannuation holding accounts (SHA) special account or super (NAT 73960)
- Request for SMSF specific advice
You should use this form if you want specific advice about how the super law applies to a particular transaction or arrangement for a self-managed superannuation fund (NAT 72441)
- Supporting document requirements for SMSF specific advice
This information lists the documents and information the ATO usually needs to process SMSF specific advice.
- Self-managed superannuation fund annual return forms
For use by self-managed superannuation funds to complete the annual return (NAT 71226-6.year)**
- Self-managed superannuation fund annual return instructions
For use by self-managed superannuation funds to assist in completion of the annual return (NAT 71226-6.year)**
- PAYG payment summary – super income stream
Instructions and sample form for superannuation providers to make super income stream payments, including super income stream lump sum in arrears payments to a payee (NAT 70987).
*Over time, the ATO may update or change some forms. The NAT number (which merely stands for “national”) is listed so that readers can confirm they have the correct form. Although documents can be changed over time, its allocated number remains the same.
**The word “year” above is intended to refer to the suffix that would correspond to the relevant year. For example, for the 2018 annual return, the NAT number is 71226-6.2018. For the same form that applies to 2019, the NAT would be 71226-6.2019.