Welcome to Institute of Financial Professionals Australia SMSF Toolkit.
Managing an SMSF is a major responsibility as trustees are responsible for complying with the superannuation and tax laws. One of the many responsibilities trustees must perform and meet are the reporting and administrative obligations of their fund, including completing certain forms for the ATO.
We’ve made this easy for you by collating in one place the forms a SMSF trustee is likely to need to carry out their role.
In some cases, the links will take you to an ATO page where you can download the relevant document as well as read instructions about how to use it.
A reminder that if you’re a IFPA member or have a subscription to the digital SMSF Manual, you can access your copy through your portal at any time.
Click any of the quick links below to skip to that section.
Rates & Thresholds
Forms & Guides
Administration & Trustees | Annual return | Auditors | Compliance and advice | Contributions | Payment summary & PAYG withholding | Rollovers | Superannuation benefits | Income streams
Tools, Resources & calculators
Auditors | General superannuation
Rates & Thresholds
Key rates and thresholds in relation to contribution caps, superannuation
co-contribution, Division 293 tax, benefit payments, transfer balance cap,
and more (QC 18123).
Administration & Trustees
form advises employers of the employee's choice of fund (NAT 13080). Employees
can access and complete the form online by logging into ATO online services via
This declaration must be competed if a person becomes a trustee or director
of a corporate trustee (trustee) of a new SMSF or an existing SMSF to declare
they understand their obligations and responsibilities (NAT 71089).
Compliance and advice
information lists the documents and information the ATO usually needs to
process SMSF specific advice (QC 22579).
form must be used by individuals wishing to make a downsizer contribution into superannuation
from selling their home (NAT 75073).
and instructions for superannuation fund members making a re-contribution of
COVID-19 early release super amounts (NAT 75394).
superannuation guarantee (SG) opt out for high income earners with multiple
employers form is for individuals to apply for a SG shortfall exemption for an
employer (NAT 75067).
Payment summary & PAYG withholding
can search for their lost superannuation online using myGov, by phoning the
ATO’s lost super search line on 13 28 65 or by completing a paper form (NAT
form should be completed if an individual is seeking a determination for the
deductible amount of the undeducted purchase price of a foreign pension or
annuity (NAT 16543).
instructions will help individuals complete the Excess Transfer Balance
Election form. This form will inform the ATO that the individual wants a
commutation authority issued to a different superannuation income stream
account or provider to the one identified in their default commutation notice
instructions will help SMSF members to complete a transfer balance event
notification form to allow the ATO to correctly apply the transfer balance cap
provisions (QC 53510).
calculator helps calculate the annual deductible amount associated with the payment
of certain pensions or annuities. This means part of the pension or annuity an
individual is receiving may be tax free (QC 18139).
Tools, Resources & Calculators
services for business is the ATO’s preferred channel for auditor contravention
reports (ACRs). It can also be used to lodge an audit complete advice (QC 65243).
auditors that need help with circumstances not covered in the ATO range of
guidance and self-help products can access non-binding guidance (QC 45577).
guidance for SMSF auditors can be found on the ATO’s website (QC 45561).
auditors can watch recorded SMSF webinars hosted by the ATO at a time that
suits them (QC 42934).
tool helps individuals understand whether they are entitled to SG contributions
from their employer (QC 50272).
defined benefit income cap tool works out if the defined benefit income cap
applies to an individual and calculates the defined benefit cap, the assessable
income amount to report in their tax return, and the tax offset (if eligible).
Note, SMSF members have not been able to start a new defined benefit pension
from their SMSF since 1 January 2006 (QC 55642).
tool helps individuals estimate how much SG their employer should have paid for
them (QC 50273).
can use this online tool to inform the ATO if their employer hasn't paid their
superannuation, paid late or to the wrong fund (QC 50278).
Note – over time, the ATO may update or change some forms. The NAT number (which stands for ‘national’) is listed so that readers can confirm they have the correct form. Although documents can change over time, its allocated number generally remains the same.