Superannuation Has the reporting party had contribution arrears during the relevant period? Contribution arrears occurs when contributions are not received by the fund by the expected or agreed date. This can include employer contributions. A choice of TRUE/FALSE values. TRUE = The reporting party had contribution arrears during the relevant period. FALSE = The reporting party did not have contribution arrears during the relevant period Superannuation Contribution Arrears Indicator The amount of capital gain by the small business that can be exempted from the income received in a superannuation fund. Superannuation Contribution Capital Gains Tax Small Business Exemption Amount The amount of small business retirement exemption that applies to capital gains Superannuation Contribution Capital Gains Tax Small Business Retirement Exemption Amount If the reporting entity provides members with a choice of investment strategy, report the value of member funds that have been placed into the default investment strategy as a result of the default mechanism when the member has not advised their preferred choice of investment strategy to the entity. This excludes member funds where the member has actively chosen the default investment strategy. Superannuation Contribution Default Investment Strategy Amount Employer contributions expense into superannuation is where an employer provides contributions towards post-employment benefits for one or more employees. Superannuation Contribution Employer Contributions Amount Contributions made by other family or friends on behalf of a member. Superannuation Contribution Family And Friend Contributions Other 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 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 Foreign Superannuation Fund Non Assessable Amount Was the reporting party on a contribution holiday at a time during the relevant period? A contribution holiday occurs when the sponsor of the fund ceases to make contributions to the fund. A choice of TRUE/FALSE values. TRUE = The reporting party was on a contribution holiday at a time during the relevant period. FALSE = The reporting party was not on a contribution holiday at any time during the relevant period Superannuation Contribution Holidays Indicator Amount of contributions made to the superannuation fund by the member. Superannuation Contribution Member Contributions Amount The total amount of contributions attributed to the member's superannuation fund. Superannuation Contribution Member Total Amount Has the employer sponsor paid contributions at the recommended frequency throughout the relevant period? A choice of TRUE/FALSE values. TRUE = The employer sponsor paid contributions at the recommended frequency throughout the relevant period. FALSE = The employer sponsor did not pay contributions at the recommended frequency throughout the relevant period. Superannuation Contribution Paid At Recommended Frequency Indicator Has the employer sponsor paid contributions at the recommended contribution rates throughout the relevant period? A choice of TRUE/FALSE values. TRUE = The employer sponsor paid contributions at the recommended contribution rates throughout the relevant period. FALSE = The employer sponsor did not pay contributions at the recommended contribution rates throughout the relevant period. Superannuation Contribution Paid At Recommended Rates Indicator Personal assessable contributions to the superannuation fund. Superannuation Contribution Personal Assessable 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 Personal Injury Election Amount Contributions made by a spouse or on behalf of a member under 18 years of age Superannuation Contribution Spouse And Child Contributions Amount The amount of any other contributions not reported elsewhere. Superannuation Contribution Total Other Amount The assessable amount transferred to the member's account from a reserve. Superannuation Contribution Transfer From Reserve Assessable Amount The non-assessable amount transfered to the member's account from a reserve. Superannuation Contribution Transfer From Reserve Non Assessable Amount If the reporting entity provides members with a choice of investment strategy, report the number of investment choices that are offered. Superannuation Fund Details Investment Strategies Count 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 Compassionate Grounds 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 Death 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 Disability 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 Financial Hardship Amount Report the expense for benefits paid to members as a result of member resignation from the employer. Superannuation Payment Benefit Lump Sum Resignation 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 Retirement Amount Report the expense for benefits paid to members as a result of retrenchment or redundancy. Superannuation Payment Benefit Lump Sum Retrenchment And Redundancies Amount Report benefits paid or payable as withdrawal of any deposit elements for annuity benefits on life investment business. Includes complying pension, allocated pension and annuity payments. Do not include amounts resulting from the commutation of pension benefits. Superannuation Payment Benefit Pensions Deposit Component Amount Total of all lump sum and pension benefit paid directly to members.; i.e. excluding rollovers. Superannuation Payment Benefit Total 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 Lump Sum Pooled Super Trusts Amount This is a balancing item within the list in which it is being used. Report the expense for benefits paid to members by the Trustee(s) for any reason other than Death, Retirement, Retrenchment / redundancies, Disability, Resignation, Financial hardship, Compassionate grounds or Payments to unit holders (PST only). Superannuation Payment Other Amount Has there been repatriation to the employer during the relevant period? A choice of Y/N values. Y = There has been repatriation to the employer during the relevant period. N = There has not been repatriation to the employer during the relevant period. Superannuation Payment Repatriation To Employer Indicator Where the reporting party has repatriated superannuation funds to an employer sponsor, report the value of the funds repatriated during the reporting period. Do not include other types of payments to the employer sponsor (for example, administration fees paid to the employer sponsor). Superannuation Payment Repatriation To Employer Sponsor Amount Report the amount of accrued benefits that accumulation benefit members of the reporting party have potential entitlement to as at the relevant date. Accrued benefits are the reporting entity's present obligation to pay benefits to members and beneficiaries and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Accumulation benefit members are those members whose entitlements in the reporting entity are entirely determined on the basis of contributions into the reporting entity, adjusted for earnings, fees and taxes. Superannuation Regulatory Information Accrued Benefits Accumulation Amount Report the amount of actuarially determined accrued benefits that defined benefit members of the reporting entity have potential entitlement to. Defined benefit members are those members whose entitlements in the reporting entity are entirely determined on the basis of a defined benefit formula. Accrued benefits are the reporting entity's present obligation to pay benefits to members and beneficiaries and is calculated as the difference between the carrying amounts of the assets and the carrying amounts of the liabilities as at the relevant date. Superannuation Regulatory Information Actuarially Determined Accrued Benefits Defined Amount Report the actuarial projection for CPI. Superannuation Regulatory Information Actuarial Projection CPI Percent Report the actuarial projection for investment return gross of fees and taxation. Superannuation Regulatory Information Actuarial Projection Investment Return Percent Report the actuarial projection for wage growth. Superannuation Regulatory Information Actuarial Projection Wage Growth Percent If the reporting party has been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period, report the date of the review. Where there have been multiple reviews or requests for information during the relevant period by either the ATO or ASIC, report the date of the last (i.e. most recent) meeting or request for information. A 'review' will normally involve, at a minimum, a formal written request for information from the regulator and may involve meeting with the regulator. Superannuation Regulatory Information ATO Or ASIC Review Date Has the reporting party been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period? A 'review' will normally involve, at a minimum, a formal written request for information from the regulator and may involve meeting with the regulator. A choice of TRUE/FALSE values. TRUE = The reporting party has been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period. FALSE = The reporting party has not been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period. Superannuation Regulatory Information ATO Or ASIC Review Indicator If the trustee of the reporting party has been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period, report the date of the review. Where there have been multiple reviews or requests for information during the relevant period by either the ATO or ASIC, report the date of the last (i.e. most recent) meeting or request for information. A 'review' will normally involve, at a minimum, a formal written request for information from the regulator and may involve meeting with the regulator. Superannuation Regulatory Information ATO Or ASIC Trustee Review Date Has the trustee of the reporting party been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period. A 'review' will normally involve, at a minimum, a formal written request for information from the regulator and may involve meeting with the regulator. A choice of TRUE/FALSE values. TRUE = The trustee of the reporting party has been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period. FALSE = The trustee of the reporting party has not been subject to a review by either the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) during the relevant period. Superannuation Regulatory Information ATO Or ASIC Trustee Review Indicator Has the reporting party paid commissions and/or brokerage during the relevant period? A choice of TRUE/FALSE values. TRUE = The reporting party paid commissions and/or brokerage during the relevant period. FALSE = The reporting party did not pay commissions and/or brokerage during the relevant period. Superannuation Regulatory Information Commissions Brokerage Paid Indicator Report the last date of the applicable (valuation or estimate) defined benefits calculation conducted. Superannuation Regulatory Information Defined Benefits Date If independent actuarial advice has been commissioned by the reporting party during the relevant period, record the date of the last actuarial report. Superannuation Regulatory Information Independent Actuarial Advice Commissioned Date Has independent actuarial advice has been commissioned by the reporting party during the relevant period? A choice of TRUE/FALSE values. TRUE = Independent actuarial advice has been commissioned by the reporting party during the relevant period. FALSE = Independent actuarial advice has not been commissioned by the reporting party during the relevant period. Superannuation Regulatory Information Independent Actuarial Advice Commissioned Indicator Provide details of the non-compliance with the SIS Act and or the Corporations Act 2001. Superannuation Regulatory Information Non Compliance Description Provide details of the action taken by the regulator in relation to the non-compliance with the SIS Act and or the Corporations Act 2001. Superannuation Regulatory Information Non Compliance Action Description Report the amount of preserved benefits of the accumulation benefit members of the reporting entity as at the relevant date. Preserved benefits are vested benefits which must either be retained in the reporting entity or transferred to another entity. These benefits cannot be paid to the member until they reach a condition of release such as retirement. Accumulation benefit members are those members whose entitlements in the reporting entity are entirely determined on the basis of contributions into the reporting entity, adjusted for earnings, fees and taxes. Superannuation Regulatory Information Preserved Benefits Accumulation Amount Report the amount of preserved benefits of the defined benefit members of the reporting party as at the relevant date. Preserved benefits are vested benefits which must either be retained in the reporting entity or transferred to another entity. These benefits cannot be paid to the member until they reach a condition of release such as retirement.Defined benefit members are, those members whose entitlements in the reporting entity are entirely determined on the basis of a defined benefit formula. Report the total member vested benefits which must either be retained in the superannuation entity or transferred to another superannuation entity. These benefits cannot be paid to the member until they reach a condition of release such as retirement. Superannuation Regulatory Information Preserved Benefits Defined Amount If the trustee of the reporting party provides financial advice, provide a description of the advice. Superannuation Regulatory Information Trustee Financial Advice Description Does the trustee of the reporting party provides financial advice? A choice of TRUE/FALSE values. TRUE = The trustee of the reporting party provides financial advice. FALSE = The trustee of the reporting party does not provide financial advice. Superannuation Regulatory Information Trustee Financial Advice Indicator Does the trustee of the reporting party have a financial planning arm? A choice of TRUE/FALSE values. TRUE = The trustee of the reporting party has a financial planning arm. FALSE = The trustee of the reporting party does not have a financial planning arm. Superannuation Regulatory Information Trustee Financial Planning Arm Indicator Report the vested benefits of the accumulation benefit members of the reporting entity. Vested benefits are the benefits which are not conditional upon continued membership or any other factor other than resignation from the reporting entity and include benefits which members were entitled to receive had they terminated their membership as at the relevant date. Accumulation benefit members are those members whose entitlements in the reporting entity are entirely determined on the basis of contributions into the reporting entity, adjusted for earnings, fees and taxes. Superannuation Regulatory Information Vested Benefits Accumulation Amount Report the amount of vested benefits of the defined benefit members of the reporting party at the relevant date. Vested benefits are the benefits which are not conditional upon continued membership or any other factor other than resignation from the reporting entity and include benefits which members were entitled to receive had they terminated their membership as at the relevant date. Defined benefit members are those members whose entitlements in the reporting entity are entirely determined on the basis of a defined benefit formula. Superannuation Regulatory Information Vested Benefits Defined Amount Report the amount of vested benefits of members of the reporting party at the relevant date. Vested benefits are the benefits which are not conditional upon continued membership or any other factor other than resignation from the reporting entity and include benefits which members were entitled to receive had they terminated their membership as at the relevant date. Superannuation Regulatory Information Vested Benefits Total Amount The value of member benefit entitlements that have been rolled over/transferred out to another superannuation entity (either directly or via a third party). Superannuation Rollover Paid Amount The value of member benefit entitlements that have been rolled in/transferred from another superannuation entity (either directly or via a third party). Superannuation Rollover Received Amount