SMSF Toolkit

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.

Administration & Trustees | Annual return | Auditors | Compliance and advice | Contributions | Payment summary & PAYG withholding | Rollovers | Superannuation benefits | Income streams

Auditors | General superannuation

Rates & Thresholds

  • Key super rates and thresholds

    Key rates and thresholds in relation to contribution caps, superannuation guarantee,  government co-contribution, Division 293 tax, benefit payments, transfer balance cap, and more (QC 18123).


Forms & Guides

Administration & Trustees

This 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 myGov.

  • Trustee declaration

    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).


Annual return


  • Auditor-actuary contravention report instructions
    SMSF auditors must lodge their auditor/actuary contravention report (ACR) electronically through Online services for business. For those unable to lodge online (for example, an actuary), such individuals can order a paper form ‘Auditor/actuary contravention report’ (NAT 11239) from the ATO, as it cannot be downloaded.

Compliance and advice

  • Request for SMSF specific advice
    Trustees should use this form if they want specific advice about how the superannuation law applies to a particular transaction or arrangement for a SMSF (NAT 72441).

This information lists the documents and information the ATO usually needs to process SMSF specific advice (QC 22579).

  • SMSF regulatory contravention disclosure
    SMSF trustees and professionals should use this form if they want to voluntarily disclose regulatory contraventions that have not been rectified. This allows trustees and professionals to engage with the ATO early (NAT 75188).


  • Application - excess contributions determination
    This application is for those who believe their superannuation contributions have, or will, exceed a contributions cap due to special circumstances and want to apply for a determination that some or all contributions should be either disregarded or reallocated to another year (NAT 71333).
  • CGT cap election
    Form and instructions for superannuation funds and their members to make a CGT cap election (NAT 71161).
  • Compulsory release authority & statement instructions
    Sample form and instructions to help individuals complete their ‘Compulsory release authority and statement’ for excess contributions tax, which authorises their superannuation fund to withdraw funds to pay excess non‑concessional contributions tax (NAT 71426).
  • Contributions for personal injury
    Form and instructions for superannuation fund members who have received an eligible personal injury payment (ie, structured settlement) and want to contribute all or part of the amount to superannuation without it counting towards their non-concessional contributions cap, total superannuation balance and their transfer balance cap (NAT 71162).

This form must be used by individuals wishing to make a downsizer contribution into superannuation from selling their home (NAT 75073).

Form and instructions for superannuation fund members making a re-contribution of COVID-19 early release super amounts (NAT 75394).

  • Request to adjust concessional contributions
    This form notifies the ATO that an SMSF member has made concessional contributions in one financial year (Year 1) but the SMSF did not allocate them to the member until the next financial year (Year 2) (NAT 74851).

The 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).

  • Voluntary release authority & statement instructions
    Instructions to help superannuation funds and their members complete the ‘Voluntary release authority and statement for excess contributions tax’ form (NAT 71777). Note, the ATO will send the individual the voluntary release authority form with their notice of assessment.

Payment summary & PAYG withholding

  • PAYG payment summary - super income stream
    Sample form and instructions for superannuation providers that make superannuation income stream payments, including superannuation income stream lump sum in arrears payments to a person (NAT 70987).
  • Tax table for superannuation income streams (Schedule 13)
    This table should be used when a payment of a superannuation income stream is made, including from an account-based superannuation income stream (including death benefit income streams), capped defined benefit income streams (including death benefit income streams), transition to retirement income streams, and temporary or permanent disability income streams (NAT 70982).


Superannuation benefits

Individuals 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 2476).

  Income streams

This 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).

These 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 (QC 54196).

These 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).

This 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


Online 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).

SMSF 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).

ATO guidance for SMSF auditors can be found on the ATO’s website (QC 45561).

SMSF auditors can watch recorded SMSF webinars hosted by the ATO at a time that suits them (QC 42934).


General superannuation

This tool helps individuals understand whether they are entitled to SG contributions from their employer (QC 50272).

The 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).

This tool helps individuals estimate how much SG their employer should have paid for them (QC 50273).

Individuals 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).

  • Superannuation benefit component calculator
    Superannuation funds and professionals can use this calculator to determine the proportions or percentages of the tax free and taxable component of a superannuation interest (QC 19972).
  • Super co-contribution calculator
    The super co-contribution calculator is a tool to help individuals and the self-employed estimate their co-contribution entitlement and eligibility (QC 17532).
  • Superannuation crystallisation calculator
    The crystallisation calculator helps superannuation funds calculate the crystallised segment of the tax free component of a member's superannuation interest, including any pre-July 1983 component, and other amounts (QC 19957).

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.

Order your SMSF Manual

SMSF Manual 2023-24

Regular price: 169.00
Discounted member price: 120.00

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SMSF Manual 2021-22 (Paper)

Regular price: 130.00
Discounted member price: 90.00

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SMSF Manual 2020-21 (Paper)

Regular price: 124.00
Discounted member price: 89.00

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