Superannuation Superannuation Contribution Capital Gains Tax Small Business Retirement Exemption Amount The amount of small business retirement exemption that applies to capital gains Superannuation Contribution Contributions Excluded By Trustee Amount The amount of contributions that the trustee of a public sector superannuation scheme, with the contributor's consent, chooses not to include in its assessable income Superannuation Contribution Employer Contributions Excluding Salary Sacrifice Amount Employer contributions into superannuation is where an employer provides contributions towards post-employment benefits for one or more employees. Post-employment benefits are employee benefits (other than termination benefits) which are payable after the completion of employment. Salary sacrifice is an arrangement where an employee agrees to forego part of their pre-tax salary in return for benefits Includes: expenses relating to employer funded defined benefits scheme; and provisions for employer contributions into superannuation. Employer contributions into superannuation excluding salary sacrifice excludes salary sacrifice earnings paid on behalf of employees to superannuation schemes. Superannuation Contribution Employer Contributions Salary Sacrificed Amount Salary sacrificing is a special arrangement between employers and employees where the pre-tax salary of an employee is sacrificed in return for employment related benefits. Salary sacrificing is used by taxpayers who attract income tax at a high marginal tax rate to obtain benefits which instead attract fringe benefit tax at a lower rate, and therefore cost the employee less than if they had used after-tax salary to obtain the same benefit. Salary sacrificed earnings from superannuation refers to the salary sacrificed earnings paid on behalf of employees. Superannuation Contribution Employer Contributions Tax File Number Not Quoted Amount The total amount of all employer contributions received for a member who has not quoted a Tax File Number Superannuation Contribution Employer Contributions Amount Employer contributions into superannuation is where an employer provides contributions towards post-employment benefits for one or more employees. It includes salary sacrificed earning paid on behalf of employees to Superannuation schemes. Superannuation Contribution Family And Friend Contributions Other Amount Contributions made by other family or friends on behalf of a member. Superannuation Contribution Foreign Superannuation Fund Assessable Amount The amount transferred from a foreign superannuation fund or scheme that exceeds the amount that was vested in the member at the time of transfer that is included in the assessable income of the fund Superannuation Contribution Foreign Superannuation Fund Non Assessable Amount The amount transferred from a foreign superannuation fund or scheme that is not included in the assessable income of the fund Superannuation Contribution Member Contributions Amount Contributions income received and receivable from members for the period. Includes (but is not limited to): * member post-tax contributions; * contributions from self-employed members; * member contributions required under an industrial agreement or the entity's governing rules; and * ETP or 'golden handshake' amounts from the employer where they represent pre-tax contributions; * Capital gains tax (CGT) exempt contributions. Do not include 'rollovers received'. Show contributions gross of contributions tax and do not deduct entry fees, deferred entry fees, commissions, management fees or any other ongoing fees or charges deducted from the contributions received (where applicable to the superannuation entity). Superannuation Contribution Other Amount This is the amount of the detailed line items within the balancing item within the list in which it is being used Superannuation Contribution Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Superannuation Contribution Personal Injury Election Amount Enter all personal injury payment amounts that were made under an exemption, and about which the member informed the fund before, or when, the member made the contribution (to ensure its exclusion from the non-concessional contributions cap) Superannuation Contribution Pooled Super Trusts Contributions Amount This item is to be completed only by superannuation entities that are Pooled Super Trusts. Record the dollar value of contributions income received and receivable from Pooled Super Trust members for the period to date, including contributions from self-employed members. Do not include 'rollovers received'. Show contributions gross of contributions tax and do not deduct entry fees, deferred entry fees, commissions, management fees or any other ongoing fees or charges deducted from the contributions received (where applicable to the superannuation entity). Superannuation Contribution Reduced Contributions Amount Enter the amount that a complying superannuation fund chooses to reduce contributions that would otherwise be included in its assessable income, by applying that amount of available pre-1 July 1988 funding credits. Superannuation Contribution Spouse And Child Contributions Amount Contributions made by a spouse or on behalf of a member under 18 years of age Superannuation Contribution Total Other Amount This is a balancing item within the list in which it is being used Superannuation Contribution Total Amount Total superannuation contributions. Do not include 'rollovers received'. Show contributions gross of contributions tax and do not deduct entry fees, deferred entry fees, commissions, management fees or any other ongoing fees or charges deducted from the contributions received (where applicable to the superannuation entity). Superannuation Contribution Transfer From Reserve Assessable Amount The assessable amount transferred to the member's account from a reserve. Superannuation Contribution Transfer From Reserve Non Assessable Amount The non-assessable amount transfered to the member's account from a reserve. Superannuation Fund Details Australian Superannuation Fund Status Indicator Indication of the status of the superannuation fund - set to True if the superannuation fund qualifies as an Australian Superannuation Fund. The entity is an Australian superannuation fund if it satisfies all three of the following tests at the same time during the income year: the fund is established in Australia, or any asset of the fund is situated in Australia at that time, and at that time, the central management and control of the fund is ordinarily in Australia, and at that time, either the fund had no active member or at least 50% of: the total market value of the fund's assets attributable to superannuation interests held by active members, or the sum of the amounts that would be payable to, or in respect of, active members if they voluntarily ceased to be members is attributable to superannuation interests held by active members who are Australian residents. An active member is a member covered by subsection 295-95(3) of the ITAA 1997 if the member is either: a contributor to the fund or an individual on whose behalf contributions are made, unless they are a foreign resident for whom the only contributions made to the fund are payments in respect of a time when they were an Australian resident. The central management and control of a superannuation fund is taken to be ordinarily in Australia even if that central management and control is temporarily outside Australia for a period of not more than two years. Superannuation Fund Details Disclosure Of Defined Benefit Plans Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Superannuation Fund Details Fund Accept Government Co Contributions Indicator Indicates whether the entity's governing documents (constitution or trust deed) allows it to accept Government Superannuation Co-contributions. Superannuation Fund Details Fund Benefit Structure Code A Accumulation fund D Defined benefit fund U Unfunded defined benefit The code that best describes the 'benefit structure' of the fund. Superannuation Fund Details Tax Obligations Met Indicator If the entity was wound up during the income year, inform "True" only if the entity has; paid all outstanding debts; paid out or transferred all member benefits, and has lodged all previous year annual returns. If applicable, cancelled the entity's Australian Business Number registration. Superannuation Payment Benefit Lump Sum Compassionate Grounds Amount Report the expense for benefits paid to members by the Trustee(s) under the early release provisions relating to compassionate grounds. Superannuation Payment Benefit Lump Sum Death Amount Report the expense for benefits that have been paid by the Trustee to the nominated beneficiary/dependent or the deceased member's estate due to the death of a member. Superannuation Payment Benefit Lump Sum Disability Amount Report the expense for benefits paid to members resulting from total and permanent disability, and for temporary disability/income protection. Superannuation Payment Benefit Lump Sum Financial Hardship And Compassionate Grounds Amount Report the expense for benefits paid to members by the Trustee(s) under the early release provisions relating to severe financial hardship or compassionate grounds. Superannuation Payment Benefit Lump Sum Financial Hardship Amount Report the expense for benefits paid to members by the Trustee(s) under the early release provisions relating to grounds of severe financial hardship. Superannuation Payment Benefit Lump Sum Resignation Amount Report the expense for benefits paid to members as a result of member resignation from the employer. Superannuation Payment Benefit Lump Sum Retirement Amount Report the expense for benefits paid to members as a result of retirement. This does not include amounts paid to Members' accounts with other superannuation entities. Superannuation Payment Benefit Lump Sum Retrenchment And Redundancies Amount Report the expense for benefits paid to members as a result of retrenchment or redundancy. Superannuation Payment Benefit Payments Code P Superannuation income stream benefit (formerly known as pensions) L Superannuation lump sum benefit T Transition to retirement superannuation income stream benefit C Payment is a combination of superannuation lump sum and superannuation income stream benefits The code that describes the type of benefit payment. If two or more payment types apply, use the code relating to the largest payment. Superannuation Payment Benefit Pensions Amount Report the total value of benefits paid to members in the form of a pension. Includes complying pension, allocated pension and annuity payments. Do not include amounts resulting from the commutation of pension benefits. Superannuation Payment Benefit Total Amount Total of all lump sum and pension benefit paid directly to members.; i.e. excluding rollovers. Superannuation Payment Lump Sum Pooled Super Trusts Amount This item is to be completed only by superannuation entities that are Pooled Super Trusts. Report the expense for payments to unit holders. Superannuation Payment Other Amount This is a balancing item within the list in which it is being used Superannuation Payment Payments To Contributing Employers And Associates Indicator Indicates whether the fund or trust made a payment or transferred a benefit that is included in the assessable income of the recipient Superannuation Payment Repatriation To Employer Sponsor Amount Where the superannuation entity has repatriated funds to an employer sponsor, report the value of the funds repatriated. Do not include other types of payments to the employer sponsor (for example, administration fees paid to the employer sponsor). Superannuation Regulatory Information Acquired Assets From Related Parties Amount The value of any assets (other than exempt assets) acquired from related parties Superannuation Regulatory Information Acquired Assets From Related Parties Indicator Indicates whether the entity acquired assets (other than exempt assets) from related parties. Superannuation Regulatory Information All Investments Arms Length Basis Indicator Indicates whether the entity made and maintained all investments on an arms length basis. Superannuation Regulatory Information Assets Appropriately Documented Indicator Indicates whether all entity assets are appropriately documented as owned by the entity. Superannuation Regulatory Information Auditor Provide Other Services Indicator Indicates whether the auditor provided services to the entity as either a tax agent, accountant or financial advisor or administrator. Superannuation Regulatory Information Borrowed For Purposes Not Permissible Indicator Indicates whether the entity borrowed for purposes that are not permissible. Superannuation Regulatory Information Carry On A Business Indicator Indicates whether the entity carried on a business of selling goods or services. Superannuation Regulatory Information Disqualified Trustees Or Directors Indicator Indicates whether any trustees or directors are disqualified persons at the reporting date as defined by Superannuation Industry (Supervision) Act 1993. Superannuation Regulatory Information In House Assets Exceeding Percentage Of Total Assets Indicator Indicates whether the entity held in-house assets during the year that exceeded the allowed percentage of total assets Superannuation Regulatory Information Investment In Related Party Amount The value of related party investments that the entity held at any time during the reporting period that were not in-house assets Superannuation Regulatory Information Investment In Related Party Indicator Indicates whether the entity held an investment in a related party at any time during the reporting period. Superannuation Regulatory Information Loan Lease Or Invest In Related Parties Amount The value of in-house assets that the entity held at any time during the reporting period Superannuation Regulatory Information Loan Lease Or Invest In Related Parties Indicator Indicates whetherthe entity loaned, leased to or invested in related parties. Superannuation Regulatory Information Money Prodived To Members Without Conditions Met Indicator Indicates whether the entity provided money to members without a condition of release being met. Superannuation Regulatory Information Personal Use Of Assets Before Retirement Indicator Indicates whether members had the personal use of the entity's assets before retirement. Superannuation Regulatory Information Provide Financial Assistance To Related Member Indicator Indicates whether the entity lent money or provided financial assistance to a member or relative of a member of the fund. Superannuation Regulatory Information Receive In Specie Contributions Amount The value of all in specie contributions that the entity received during the reporting period on behalf of its members Superannuation Regulatory Information Receive In Specie Contributions Indicator Indicates whethere the entity received 'in specie' contributions during the reporting period. Superannuation Regulatory Information Trustees Receive Remuneration Indicator Indicates whether the trustees of the fund received any remuneration for their services as a trustee. Superannuation Rollover Net Amount Record: * The Net value of member's benefits that have been rolled over/transferred in to the reporting superannuation entity from another superannuation entity ; less * The Net value of member's benefits that have been rolled over/transferred out from the reporting superannuation entity to another superannuation entity Superannuation Rollover Paid Amount Record the total value of member benefit entitlements that have been rolled over/transferred out to another superannuation entity (either directly or via a third party), whether at the request of a member/beneficiary or automatically rolled over. At balance date the funds have either been paid or are payable. Show the amount before tax, but net of the superannuation entity's fees and charges (e.g. exit fees). Includes (but is not limited to): * monies of lost members and other amounts transferred to an eligible rollover entity; * rollovers/transfers between superannuation entities where a single employer sponsors several superannuation entities (but not between sub-plans of a single master trust); * amounts used to purchase a pension or annuity; * insured amounts paid to members or beneficiaries (the proceeds received from insurance policies should also be separately disclosed in item 6); and * the rollover portion of a benefit payment which includes non-rollover components (such as a cash payment to a member). Do not include amounts that are paid to a source other than a superannuation entity, for example cash payments to members. Superannuation Rollover Received Amount Record the gross value of member's benefits that have been rolled over/transferred in to the reporting superannuation entity from another superannuation entity. Include amounts received on behalf of both new and existing members. Include rollovers/transfers between superannuation entities where a single employer sponsors several superannuation entities, but not between sub-plans of a single master trust. Do not include amounts that are new to the superannuation system (i.e. do not include amounts that have not been received by a previous superannuation entity).