Frequently Asked Questions (FAQ)


About Super Fund Lookup

What is Super Fund Lookup?

Super Fund Lookup contains publicly available information about all super funds that have an Australian Business Number (ABN). It includes those funds regulated by the Australian Prudential Regulation Authority (APRA) and the ATO.

You can use Super Fund Lookup to:

  • identify the complying status of a fund
  • view contact details for the fund.

Super Fund Lookup is used by APRA funds to check whether a Self-Managed Super Fund (SMSF) is eligible to receive transfers or rollovers.

Note: There may be some funds that do not have an ABN but are complying. If you cannot find a fund, contact the ATO on 13 10 20 to verify the fund's details.

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Why does Super Fund Lookup provide detailed address information?

Under the Superannuation Industry (Supervision) Act 1993External site (SISA) , a fund's address details can be displayed on Super Fund Lookup.

Address information is used to facilitate rollover requests between funds and to enable members of the public to contact the SMSF.

The A New Tax System (Australian Business Number) Act 1999 specifies other types of information that can be made publicly available, including the:

  • name of the entity
  • business or trade names the entity is known by
  • ABN status of the entity
  • postcode and state where the main business activity of the entity is undertaken.

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What if I can't locate my super fund on Super Fund Lookup?

A fund will not be displayed on Super Fund Lookup if it:

  • does not have an ABN, or
  • has been removed from being displayed by the regulator.

Super funds that existed before the introduction of the ABN may not have an ABN and therefore will not be listed on Super Fund Lookup. These funds can register for an ABN on the Australian Business Register (ABR)External site

A super fund that is regulated by the ATO may be removed from being displayed in Super Fund Lookup if the ATO has any concerns about the fund's regulatory or complying status.

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What impact does a cancelled ABN have on a super fund?

If a super fund does not have an active ABN, it may no longer be operating.

It is not recommended that rollovers be made to funds that have a cancelled ABN without contacting the regulator.

If you receive a rollover request for an SMSF with a cancelled ABN, contact the ATO on 13 10 20 to find out whether the fund is a regulated SMSF and is eligible to receive rollover amounts.

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Who do I contact to update the super fund details?

Self-managed super funds (ATO-regulated funds)

Information on changing an ATO-regulated SMSF's details is available from the ATO at Change of details for superannuation entitiesExternal site

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Regulation of funds

Which super funds does APRA regulate?

APRA regulates those funds that have chosen to be regulated by APRA.

An APRA fund must have a Registrable Superannuation Entity (RSE) licence.

APRA-regulated funds may contact APRA through either their responsible supervisor or APRA's contact centre on 1300 13 10 60.

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Which super funds does the ATO regulate?

The ATO regulates SMSFs.

In general, an SMSF (other than a single member fund) is one where:

  • there are four or fewer members
  • all members are trustees or directors of the trustee company
  • there are no trustees or directors who are not members
  • there are no members who are employees of other members (unless they are relatives)
  • no trustee of the fund receives any remuneration for their services as trustee.

A single member fund with a corporate trustee is an SMSF if:

  • no trustee of the fund receives any remuneration for their services as trustee
  • the member is:
    • the sole director of the company
    • one of only two directors where the other director is a relative, or
    • one of only two directors and not an employee of the other director.

A single member fund without a corporate trustee is an SMSF if:

  • no trustee of the fund receives any remuneration for their services as trustee
  • the member is one of only two individual trustees and the other trustee is:
    • a relative, or
    • not an employee of the member.

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What is a non-regulated fund?

A super fund is a non-regulated fund if it has not made an election to be regulated by either APRA or the ATO.

A non-regulated fund cannot be a complying fund unless it is exempt from regulation.

Some public sector super schemes are exempt from regulation under the Superannuation Industry (Supervision) Act 1993External site (SISA) .

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Why are some super funds exempt from regulation?

Some public sector super schemes are exempt from regulation under the Superannuation Industry (Supervision) Act 1993External site (SISA) . These schemes are known as exempt public sector super schemes. Exempt public sector super schemes are instead subject to government supervision (that is, the Australian Government, or a state or territory government) in accordance with the principles of the SISA.

An exempt public sector super scheme is a complying super fund.

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What is a Retirement Savings Account (RSA)?

An RSA is an account offered by an Approved Deposit-taking Institution (ADI). An ADI can be a bank, a building society, a credit union or a prescribed financial institution.

An RSA can legally accept a transfer of funds from a super fund. An RSA is also subject to the same laws as a super fund. However, as an RSA is only an account held by an ADI, it cannot have an ABN in its own right. Therefore, an RSA will not appear on ABN Lookup or on Super Fund Lookup.

On the other hand, an ADI that provides an RSA must have an ABN. Therefore, the ADI will appear on ABN Lookup but not Super Fund Lookup. Visit APRA for a list of ADIs offering RSA accountsExternal site

Any queries should be made with reference to the ABN of the ADI holding the RSA account.

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Self-Managed Super Fund (SMSF) status

What does 'Election to be regulated is being processed' mean?

An election to be a regulated Self-Managed Super Fund (SMSF) has been received by the ATO.

The ATO undertakes checks on all entities which elect to be regulated by the ATO. These checks are undertaken before any entity is recorded on Super Fund Lookup as an ATO-regulated SMSF. This takes up to seven days to complete.

Other super funds cannot make transfers or rollovers to the entity until it becomes a regulated SMSF.

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What types of status are used?

The ATO uses three different status types to describe SMSFs:

  • Registered – status not determined
  • Complying
  • Non-complying.

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What does a status of 'Registered – status not determined' mean?

A 'Registered – status not determined' SMSF:

  • is eligible to receive rollovers and transfers
  • is regulated by the ATO
  • has not been issued with a Notice of Compliance or a Notice of Non-compliance.

The ATO will issue a notice about the fund's complying status after the fund has lodged its first SMSF annual return and the fund has been determined to be 'complying' or 'non-complying'.

SMSFs with the status of 'Registered – status not determined' are able to accept transfers, rollovers, directed termination payments and contributions.

Funds displayed with this status that meet Superannuation Industry (Supervision) Act 1993External site (SISA) standards qualify for concessional tax rates.

Employers may need to obtain a written statement from the SMSF that it is a resident regulated SMSF to ensure a contribution to this fund qualifies as a superannuation guarantee payment.

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What is the difference between a complying and a non-complying SMSF?

Complying SMSF

A 'complying' SMSF:

  • is regulated by the ATO, and
  • has been issued with a Notice of Compliance.

Complying funds that meet the Superannuation Industry (Supervision) Act 1993External site (SISA) standards qualify for a concessional tax rate of 15%. Employer contributions made to complying funds can qualify as Superannuation Guarantee (SG) payments.

Non-complying SMSF

A 'non-complying' SMSF:

Non-complying SMSF do not qualify for concessional tax rates. The rate of tax for a non-complying super fund is 45%.

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What does 'Regulation details withheld' mean?

The regulation details of this entity are currently withheld from display in Super Fund Lookup. There are many reasons why this may occur and are unique to each SMSF.

It is not recommended that rollovers be made to funds that have regulation details withheld.

For more information phone the ATO on 13 10 20 between 8am and 6pm, Monday to Friday.

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What does 'Regulation details removed' mean?

The regulation details of this SMSF have been removed from display in Super Fund Lookup by the ATO as a result of the fund not lodging its annual returns.

It is not recommended that rollovers be made to funds that have had their regulation details removed.

An authorised contact for the SMSF will need to contact the ATO for further information by phoning 13 10 20 between 8am and 6pm, Monday to Friday.

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Information for APRA funds

How are transfers and rollovers to SMSFs processed?

If your super fund receives a transfer or rollover request you should always:

  • ensure you have adequate Proof Of Identity (POI) checks in place to confirm the identity of the member before processing the request
  • check Super Fund Lookup to confirm the fund is a regulated super fund
  • verify the individual is recorded by the ATO as a member of the SMSF by using the SMSF verification service in the ATO Business Portal. To access this service you will need to be registered for an AUSkey.

Guidance information has been issued to APRA trustees to assist in in managing transfers and rollovers to SMSFs.

For more information about when not to process a rollover, refer to the illegal early releaseExternal site information on the ATO website.

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Information for Individuals

How much can I contribute to a complying super fund?

Caps apply to contributions made to your super fund. Any super contributed over the cap is subject to extra tax. The cap amount and how much extra tax you pay once you exceed it depend on whether the contributions are concessional or non-concessional.

Concessional contributions are generally included in your super fund's assessable income for the year. They include:

  • superannuation guarantee amounts
  • salary sacrificed amounts
  • any amount you are allowed as a personal super deduction in your income tax return.

Non-concessional contributions are generally not included in your fund's assessable income for the year. They include:

  • personal contributions you make from your after-tax income which you don't claim or aren't allowed a personal super deduction for
  • contributions in excess of your lifetime super capital gains tax cap amount
  • transfers from foreign super funds
  • contributions made when the balance of your first home saver account is transferred to your super, including any government contributions paid either with the balance or after that.

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As an individual, can I claim a tax deduction for personal contributions I make to a super fund?

You can claim a tax deduction for personal contributions you make to a complying super fund if less than 10% of your total combined assessable income, reportable fringe benefits and reportable employer super contributions for the income year comes from being an employee. These personal contributions will be assessable income of the fund at a rate of 15%.

If you are self-employed, you can claim a tax deduction for personal super contributions you make. To do this, you must:

  • notify your super fund that you intend to claim a tax deduction for your personal contributions
  • receive written acknowledgment of this from your super fund.

If you are eligible to claim tax deductions for super contributions you make, you can continue to do so until you turn 75 years old.

You cannot claim tax deductions for contributions you make to a non-complying super fund.

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Information for employers

As an employer, can I claim a tax deduction for contributions I make on behalf of my employees?

You can claim a tax deduction for certain contributions you make to complying super funds on behalf of your employees who are under 75 years old.

Note: SMSFs with a status of 'Registered – status not determined' are treated as complying until lodgment of the fund's first annual return. You may need to obtain a written statement from the fund that it is a resident regulated super fund to ensure a contribution to this fund qualifies as a superannuation guarantee payment.

You can only claim a tax deduction for contributions you make on behalf of employees who are 75 years old or over if those contributions are required under:

  • an industrial award
  • a determination
  • a notional agreement preserving state awards.

The ATO accepts that you (the employer) made a tax-deductible contribution to a complying fund if one of the following is satisfied:

  • the fund was a complying super fund for the whole of the income year in which the contribution was made
  • at the time the contribution was made, you had reasonable grounds to believe that the fund was a complying fund for the income year
  • at or before the time of making the contribution you obtained a written statement from the fund that it was a resident regulated super fund within the Superannuation Industry (Supervision) Act 1993External site (SISA) and was not subject to any direction under that Act not to accept your contributions.

You cannot claim a tax deduction for contributions you make to:

  • a non-complying super fund
  • a newly established fund whose election to be regulated is being considered by the ATO.

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Searching Super Fund Lookup

What is the 'Related content' tab in the search results?

If you search for text other than an ABN, the search results screen is displayed with two separate tabs as described below:

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Super Fund Lookup web services

Why should I use the Super Fund Lookup web services?

The Super Fund Lookup web services allow you to incorporate information about superannuation entities into your own applications using the ABN.

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How do I register for access to the Super Fund Lookup web services?

You can register online for access to the Super Fund Lookup web services. Once we have processed your registration, we will send you an email containing a Globally Unique IDentifier (GUID) which allows access to the Super Fund Lookup web services.

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What is a GUID? Do I need one?

GUID stands for Globally Unique Identifier. When you register for access to the Super Fund Lookup web services you will be assigned a GUID. A valid GUID is required to access the Super Fund Lookup web services.

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Is there any sample code available for accessing the web services?

From our Sample code page you can download and trial a number of working applications that interface with the Super Fund Lookup web services.

To run the sample applications you will need to be a registered user of the Super Fund Lookup web services.

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What information about a super fund is available through the Super Fund Lookup web services?

Like the Super Fund Lookup web site, the web services provide access to only the publicly available information about super funds that have an Australian Business Number (ABN).

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