Contribution acceptance resolution (spouse contributions)

The purpose of this Written Resolution is to accept a non-concessional contribution in the form of a spouse contribution for the member of the Superannuation Fund.

This resolution applies only to non-concessional contributions made by an individual for their spouse where:

(a) the spouse is already a member of the superannuation fund;

(b) the contribution is in cash (and not by the transfer of property);

(c) the spouse has provided his or her tax file number to the trustee of the superannuation fund;

(d) the spouse is an Australian resident at the time of the making the contribution; and

(e) if the spouse has attained age 75 at the time the contribution is made, the contribution is made within 28 days of the end of the month in which the spouse had attained is aged 75.

This resolution is not suitable if any of the requirements listed in 1(a)-(e) are not satisfied.  It is also not appropriate for concessional contributions, downsizer contributions, rollovers, transfers or contributions made from personal injury settlements or CGT small business proceeds.

This resolution can be used by both corporate and individual trustees.

All trustees/directors must sign the resolution.

After the resolution is signed the resolution must be kept as part of the fund’s records.

In this template the individual making the contribution is referred to as the “contributor” while the member in respect of whom the contribution is made (ie the spouse of the contributor) is referred to as the “spouse/member”.

Please note:  the online order form provides a completed set of documents for one member only.   If you would like to make an order for a second member please submit another set of instructions.