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 1993
(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)
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)
To change an ATO-regulated SMSF's details use one of the following options:
- Contact the ATO on 13 10 20 between 8am and 6pm, Monday
to Friday. Changes will usually be processed within 24 hours. When updating your
SMSF's membership records by phone, you should ensure that the new member and an
authorised contact for the SMSF are available to talk to the customer service representative
to complete proof of identity checks.
- Alternatively, have the registered tax agent for your SMSF make the call.
- Access the Australian Business Register online if your SMSF is registered for online
services with an AUSkey or ATO digital certificate. Changes will usually be processed
within 24 hours.
- Complete the
Change of details for superannuation entities
form and mail it to the ATO in accordance with the instructions on the form. Changes
may take up to 28 days to process, so you need to take this into account if you
are seeking to roll your money into an SMSF.
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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 1993 (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 1993 (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 accounts
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 1993 (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 1993 (SISA)
standards qualify for a concessional tax rate of 15%.
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 release
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 1993 (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:
-
The Fund names tab is the default and displays a list of names found in Super Fund Lookup matching your search text.
-
The Related content tab displays links to content found on public-facing Australian Government websites using your search text as keywords. The
Australian Government websites searched include:
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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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