What does 'Registered' mean?
A 'Registered' SMSF:
Transfers and rollovers can be made to this SMSF.
See the guidance
issued by APRA for assistance in managing transfers and rollovers to SMSFs. Use the
ATO Business Portal
to verify a person is a
member of the SMSF before completing a transfer or rollover.
Superannuation guarantee payments
You may need to obtain a written statement from the fund that it is a resident regulated super fund
as defined in the
Superannuation Industry (Supervision) Act 1993
and that it is not prevented from accepting employer contributions to ensure a contribution to this
fund qualifies as a superannuation guarantee payment.
Funds that are 'Registered' that meet the SISA standards qualify for
concessional tax rates.
Also refer to
frequently asked questions.
This extract is based on information supplied by superannuation entities to the Commissioner of Taxation.
Important Neither the Australian Government nor the ATO endorse or guarantee the performance of super funds.