Income Tax Return Checklist – Self Managed Superannuation Fund
Click here for a printable version of the 2014 Superannuation Fund Tax Return Checklist
Superannuation Fund Tax Return Checklist
Name of taxpayer:
Address:
Preferred Contact No:
Remember where you are uncertain on any aspect of the law in relation to a proposed or completed transaction you can seek a private ruling from the ATO, see the <ATO-Link>.
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Information |
Information Provided |
Not Applicable |
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Bank Statements |
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Bank statements for the period 1 July 2013 to 30 June 2014 |
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Details of all deposits and withdrawals |
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Cheque book butts and deposit books |
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Investments |
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Details of rent, leasing or hiring income |
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Maturity notices for term deposits |
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Distribution statement from trusts |
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Dividend statements |
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Statements of returns of capital (from shares) |
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Contract notes and settlement statements for any shares purchased |
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Sell notes and settlement statements for shares sold (include original contract notes, if possible) |
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Confirmation of units purchased in managed funds |
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Sell notes for units in managed funds sold (include original purchase notes if possible) |
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Managed funds distribution statements, annual tax statements and capital gains statements |
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Any off-market transfer forms for any in specie contributions |
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Confirmation of purchase in forestry managed investment schemes |
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Annual tax statements for investments in forestry managed investment schemes |
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Any investments acquired from members or their associates during the income year |
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Any investments in related parties, including any outstanding distributions to be received |
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Any other investment assets purchased and sold |
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Contributions Received |
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Records of all employer contributions (including salary-sacrifice contributions) |
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Records of any after-tax contributions (eg personal contributions) |
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Records of any contributions where no tax file number (TFN) was quoted |
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Written notices from members stating intention to claim deductions for their personal contributions |
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Acknowledgement notices by trustee to members confirming receipt of notices for personal contributions |
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Roll-overs |
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Details of inward roll-overs |
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Details of outward roll-overs |
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Insurance Policies |
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Copies of annual life insurance policy provided for members |
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Copies of death or disability policy provided for members |
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Benefits Paid |
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Copies of any lump sum benefits paid to members |
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Details of pensions paid to members, including copies of PAYG summaries, if applicable |
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Common Deductions |
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Death or disability premiums |
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Actuarial costs, accountancy fees and audit fees |
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Investment expenses, including nature of the expenses |
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Management and administrative expenses, including nature of the expenses |
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Other Information |
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Details of any derivatives and instalment warrants entered into |
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Auditor’s report for the previous financial year |
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Copies of Instalment Activity Statements and/or Business Activity Statements lodged for the income year |
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Copies of minutes of meetings |
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Copies of trustee declarations for any new trustees, or directors of corporate trustees |
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Copy of investment strategy |
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Record of all members as at 30 June 2013 |
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Details of any mergers with other superannuation funds |
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If you have any doubt about any income or expenses you have received or incurred, bring the documents in with you |
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Any other information that you think is relevant |