SMSF toolkits

This FAQ outlines key questions that must be taken into consideration when appointing a trustee or director in a SMSF.

This document appoints an individual as an additional trustee or to appoint an individual as an additional director of the corporate trustee. This document is not suitable for the purpose of appointing a company as the corporate trustee. It is not suitable where third parties such as Banks require the appointment of the trustee by way of a deed.

This document set effects the resignation of an individual as a trustee or to effect the resignation of an individual as a director of the corporate trustee. It is not suitable for the purpose of removing a company as the corporate trustee.

This SUPERCentral FAQ outlines the steps required to change the name of a Self Managed Superannuation Fund, ATO notification requirements, and all the steps needed to effect the change of name. Download your complimentary copy today.

The purpose of this resolution is to change the name of a superannuation fund to to provide documentary evidence of the change of name. It can be used by both corporate and individual trustees.

This FAQ outlines key questions that must be taken into consideration when appointing a trustee or director in a SMSF.

This document appoints an individual as an additional trustee or to appoint an individual as an additional director of the corporate trustee. This document is not suitable for the purpose of appointing a company as the corporate trustee. It is not suitable where third parties such as Banks require the appointment of the trustee by way of a deed.

From 1 July 2007, any person who becomes a trustee of an SMSF or a director of a company acting as trustee of an SMSF must complete this declaration within 21 days of becoming a trustee/director.

ATO NAT 3036 - change of details for super entities.

Trustee Representation letter for employer contributions. This statement permits an un-associated employer to rely on the presumption the Superannuation Fund is a complying superannuation fund on the basis that the fund is resident regulated superannuation fund which is not subject to a direction not to accept employer contributions.

This information sheet provides a basic overview of the restrictions placed on trustees of super funds when accepting contributions from or in respect of members. The information provided is of a general nature only and should not be relied upon in lieu of specific professional advice. Legislation may also be subject to change.

The purpose of this Written Resolution is to authorise and record the refund of a contribution which has been accepted by the Trustee in breach of SIS Reg 7.04(1), (1A) or (2) above. A trustee can accept a member contribution or an employer contribution without breaching SIS Reg 7.04(1), (1A) or (2) if the contribution is received within 28 days of the month end in which the member attains age 75.

The purpose of the Written Resolution is to accept a non-concessional contribution or contributions made by or on behalf of a member of the Superannuation Fund.

A spouse contribution is a superannuation contribution which is made by a contributor in respect of a member who is the spouse of the contributor. This applies only to non-concessional contributions made by an individual for their spouse under certain conditions - please see the SUPERCentral details page for more information.

This template resolution applies to contributions made from the disposal of certain small business assets where it is intended the contribution will be assessed against the member's CGT lifetime cap and will not be assessed against the member's non-concessional contribution cap. Conditions apply, please see the SUPERCentral details page for further information.

If a member suffers a personal injury then the member may contribute all or part of any compensation amount received in respect of that personal injury to a superannuation fund as a contribution for them. It can be used by both corporate and individual trustees and the LPR may sign the form on behalf of the member.

A downsizer contribution is a superannuation contribution which is made from the sale proceeds of a property (ie real estate).  The contribution must be made by the person who is the current or former owner or part owner of the property.  The contribution can be made by an owner for themselves or for their spouse.

In simple terms a downsizer contribution is a superannuation contribution which is made from the sale proceeds of a property (ie real estate). This resolution applies only to downsizer contributions made by a contributor for their spouse.

This FAQ only relates to superannuation members who have defined contribution superannuation benefits. It does not apply to superannuation members who either have notional contributions or have defined benefit interests.

This resolution may be used to authorise the release of monies to the ATO in response to an excess concessional contributions determination (ECC Determination) of a Member.

This template should only be used if the contributions to be split were made in the current financial year and the member is exiting the fund before the end of the current financial year.

This template should only be used if the contributions to be split were made in the preceding financial year. If the contributions to be split are made in the current financial year, use the template “Member Exiting Contribution Split”.

An Unallocated Contributions Account (“UCA”) is a suspense account of a superannuation fund to which contributions can be credited on an interim basis pending the allocation by the trustee to the relevant member account. This valuable document explains all.

This resolution authorises the allocation of one or more contributions to the unallocated contributions account of the Superannuation Fund pending the allocation of those contributions to the member contribution account of the relevant member. For contributions received during June 2025 - 2024-2025 Financial Year

Allows the trustee to transfer concessional contributions made in June to be allocated to member accounts in July

This resolution may be used to transfer all or part of a contribution which has previously been allocated in June 2024 to the unallocated contributions account to the relevant member. It can be used for both corporate and individual trustee's.

This resolution authorises the establishment of an unallocated contributions account so that contributions can be received by the Trustee and credited to a general account of the superannuation fund pending their allocation to the relevant members.

This resolution may be used to terminate an unallocated contributions account as the Trustee no longer undertakes contribution management using an unallocated contribution account.

SUPERCentral Derivative Risk Statement - FAQ. This important document provides answers to questions such as What is a Derivative, Why does an SMSF need a Derivative Risk Statement, when a fund should not use derivatives; and reporting obligations.

This document identifies the circumstances when the SMSF may use derivatives as directed by the Trustee and summarises the policies and controls in place in relation to use of derivatives by the Trustee for the Fund, and the compliance processes used by the Trustee as part of the existing risk management and SIS Act requirement.

This FAQ only relates to superannuation members who have defined contribution superannuation benefits. It does not apply to superannuation members who either have had notional contributions or have defined benefit interests.

This resolution is to acknowledge that the ATO has served on the Trustee an ATO Release Authority in respect of a member and has requested the Trustee to release all or part of the member’s benefits to the ATO to pay all or part of the assessed Division 293 Tax and to authorise the processing and implementation of that request.

The obligation of a self managed superannuation fund to have an investment strategy is both a statutory covenant and a prescribed standard. The investment strategy obligation imposed upon the trustee is to formulate and give effect to an appropriate investment strategy for the fund. For more detail see SUPERCentral

This comprehensive information sheet provides a broad overview of the restrictions placed on trustees when paying lump sum benefits to members. Download SUPERCentral's complimentary document for information on preserved, restricted non-preserves and unrestricted non preserved elements, and when a lump sum can be paid.

This document set consists of the application and resolutions needed when a member is cashing out their entire accumulation interest in the superannuation fund with the intention of ceasing to be a member of the superannuation fund.

All the documents needed for a member cashing out their entire interest in the superannuation fund with the intention of rolling over their benefit to another superannuation fund and thereby ceasing to be a member of the superannuation fund.

This document set consist of a checklist and resolutions for a member cashing out a portion of his or her interest in the superannuation fund with the intention of remaining a member of the SMSF.

Use this template resolution to admit a child as a member of the SMSF. This template is only relevant if the application is aged 17 years or less at the time of admission. The appointment must occur before or at the same time as the admission of the member to ensure the Fund satisfies the definition of "self managed superannuation fund"

Use this template resolution to admit an adult as a member of a Self Managed Superannuation Fund (SMSF). It is suitable for both individual and corporate trustees.

This notification permits a member/prospective member to quote their Tax File Number (“TFN”) to the Trustee in a manner permitted by Part 25A of the Superannuation Industry (Supervision) Act 1993. There is no legal obligation to do this, but giving your tax file number to your superannuation fund has a number of advantages, our checklist explains.

This written resolution permits a child member/prospective member to quote their Tax File Number (“TFN”) to the Trustee in a manner permitted by Part 25A of the Superannuation Industry (Supervision) Act 1993.

This template is only appropriate for the situation where a person is transferring his or her entire interest in the superannuation fund to another superannuation fund (or other similar entity).

Exiting a member - FAQs whole of balance transfers (non-death benefit rollovers). For information on the detailed steps required in exiting a member, ATO notification requirements and discussion of other issues that arise on exiting a member, see SUPERCentral's FAQ

This template is only appropriate for the situation where a person has died.

This strategy involves ensuring that any payment from a superannuation fund for a member who is in retirement phase which is made after the minimum payment requirement has been satisfied. There are two benefits from applying this strategy: SUPERCentral explains how!

Apply this strategy to maximise super capital to which tax exemption applies and generate transfer balance debits

Resolutions required to revoke a previous implementation of an excess minimum pension commutation strategy

What happens when a pension is cashed out? SUPERCentral's FAQ for the 2024 - 2025 Financial year answers many important questions. Such as what is the difference between a roll back, roll over and a cash out? See our complimentary FAQ guide

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This template document permits an AB or retirement phase TRIS pension to be partially commuted and the commutation amount to be cashed out as a lump sum. The portion of the superannuation interest not cashed out will continue to support the reduced pension.

SUPERCentral's FAQ Guide to Pension Roll Back - if you would like to know what the difference is between a roll back, rollover, and a cash out, if there are any tax consequences to the fund on roll back , or what happens to the tax free portion of the pension on rolling back - you will find answers to these important questions here.

This template will permit an account based pension or a transition to retirement pension to be completely rolled back to accumulation phase. The pension is fully commuted and the commutation amount is applied to an accumulation account.

This document permits an account based pension or a transition to retirement pension to be partially rolled back to accumulation phase. The reduced balance of the superannuation interest will continue to support the pension.

What happens when a pension is rolled over? The pension is commuted and the commutation amount is applied as a payment to another superannuation fund and the other superannuation fund then issues a new pension to the member. What is the difference between a roll back, roll over and a cash out? For answers, to this and more please read this FAQ from SUPERCentral.

Documentation to rollover the entire pension balance to another super fund by way of a full commutation and payment of rollover superannuation benefit.

This document set allows a rollover of a portion of the pension balance to another super fund by way of a partial commutation and payment of rollover superannuation benefit.

This document set confirms the transfer to a reversionary beneficiary of either an account-based pension or of a TRIS pension where the reversionary beneficiary is a death benefit dependant of a deceased member.

This resolution may be used to acknowledge and record the attainment of retirement phase (by reason of the occurrence of an unrestricted release condition, such as attaining age 65) of a transition to retirement pension (T2R Pension).

This document set permits the variation of a reversionary pension by the replacement of the current reversionary beneficiary (“A”) with another (replacement) reversionary beneficiary (“B”)

This document permits the variation of a reversionary pension to be a non-reversionary pension and applies to an account pension; ie account-based pension or a transition to retirement pension.

This document permits the variation of a non-reversionary pension to be a reversionary pension which will be payable to the dependant spouse of the member.

Use this document to vary a non-reversionary pension to a reversionary pension of an account based or TRIS pension.