Cancellation of SMSF registration

Where the registration of an SMSF has to be cancelled, tax agents can now use the Tax Agents Portal to effect the cancellation.  Cancellation can be effected by selecting the mail function on the Tax Agents Portal and selecting “superannuation” as the topic and then “SMSF cancellation of registration where the fund has not been legally established” as the subject.

Lesser mortals than registered tax agents, must make a written request for cancellation and provide the reasons for the cancellation.  The written request must be posted to the ATO, Post Office Box No 9990 in the capital city of the state or territory.