What does 'Non-complying' mean?
A 'Non-complying' SMSF:
Contact the ATO if you receive a request to transfer or rollover to this SMSF.
APRA Registered Funds
Superannuation guarantee payments
Contributions made to non-complying funds do not qualify as superannuation guarantee payments.
Non-complying funds do not qualify for concessional taxation 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.
Anyone who tells you to set up a SMSF is giving you financial advice. This means the person or company must have an
Australian financial services (AFS) licence.
Check ASIC Connect Professional Registers.