Signature as prescribed in tax return
2010
Self-managed superannuation fund annual return
338MS2010
To complete this annual return
Who should complete this annual return? Only self-managed superannuation funds (SMSFs) can complete this annual return. All other funds must complete the Fund income tax return 2010 (NAT 71287).
n Print n Use n Print
The Self-managed superannuation fund annual return instructions 2010 (NAT 71606) (the instructions) can assist you to complete this annual return.
Section A: Fund information 1
X in ALL applicable boxes.
To assist processing, write the fund’s TFN at the top of pages 3 and 5.
999 999 99
Tax file number (TFN)
clearly, using a BLACK pen only. BLOCK LETTERS and print one
The Tax Office is authorised by law to request your TFN. You are not obliged to quote your TFN but not quoting it could increase the chance of delay or error in processing your annual return.
2
Name of self-managed superannuation fund (SMSF)
SAMPLE SUPERANNUATION FUND
3 Australian business number (ABN) (if applicable) 4
99 999 999 999
Current postal address
12 O'CONNELL STREET Suburb/town
State/territory
SYDNEY
NSW
5 Annual return status
No X
Is this an amendment to the SMSF’s 2010 annual return?
Postcode
2000
Yes
Fund auditor
6
Auditor’s name Title:
Mr
X
Mrs
Miss
Ms
Other
Family name
Smith First given name
Other given names
David Professional body
C
Code
Membership number
Auditor’s phone number
0987 6543
02 9999-9999
Postal address
25 Smith St Suburb/town
State/territory
Smithville Day
Date audit was completed
8
9
Postcode
NSW
A 08
Month
12
2011
Was the audit report qualified?
Australian superannuation fund
A
No
Yes X
Does the fund trust deed allow acceptance of the Government’s Super Co-contributions?
C
No
Yes X
Status of SMSF
2000
Year
B
No X
Fund benefit structure
Yes
B A
Code
Was the fund wound up during the income year? No X
Yes
If yes, provide the date on which the fund was wound up
Day
Month
Year
IN-CONFIDENCE – when completed
Have all tax lodgment and payment No obligations been met?
Yes
Page 1
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Section B: Income 10 Income Did you have a capital gains tax (CGT) event during the year?
G
No
Yes X
If the total capital loss or total capital gain is greater than $10,000 complete and attach a Capital gains tax (CGT) schedule 2010.
Did the CGT event relate to a forestry managed investment scheme interest that you held other than as an initial participant?
Z
No X
Yes
You must complete and attach a Capital gains tax (CGT) schedule 2010.
Net capital gain
A $
Gross rent and other leasing and hiring income
B $
Gross interest
C $
Forestry managed investment scheme income
X $
209
Net foreign income
D $
Australian franking credits from a New Zealand company
E $
Transfers from foreign funds
F $
Gross payments where ABN not quoted
H $
Gross distribution from partnerships
I $
*Unfranked dividend amount
J $
155
*Franked dividend amount
K $
5,366
*Dividend franking credit
L $
2,300
*Gross trust distributions
M$
591
Assessable contributions
R $
54,228
*Other income
S $
*Assessable income due to changed tax status of fund
T $
24,141
Gross foreign income
Loss
D1 $
Calculation of assessable contributions Assessable employer contributions
R1 $
54,228 Assessable personal contributions
plus
R2 $ *No-TFN quoted contributions
plus
R3 $ Transfer of liability to life insurance company or PST
less
R6 $
(R1 plus R2 plus R3 less R6)
209
Number
Loss
Code
Calculation of non-arm’s length income *Net non-arm’s length private company dividends
U1 $ plus *Net non-arm’s length trust distributions
U2 $ *Net other non-arm’s length income
plus
U3 $
P
Code
Net non-arm’s length income
(subject to 45% tax rate) (U1 plus U2 plus U3)
U $ Loss
TOTAL ASSESSABLE INCOME
V $
86,990
*If an amount is entered at this label, check the instructions to ensure the correct tax treatment has been applied.
Page 2
IN-CONFIDENCE – when completed
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Place your attachments here.
Section C: Deductions
Exempt current pension income
K $
Interest expenses within Australia
A $
Interest expenses overseas
B $
Capital works deductions
D $
Deduction for decline in value of depreciating assets
E $
Small business and general business tax break
P $
Death or disability premiums
F $
Death benefit increase
G $
Approved auditor fee
H $
Investment expenses
I $
Management and administration expenses
J $
Forestry managed investment scheme deduction
U $
Other deductions
L $
Tax losses deducted
M$
TOTAL DEDUCTIONS
N $
15,740
TAXABLE INCOME OR LOSS
O $
71,250
11 Deductions
(TOTAL assessable income less total deductions)
13,704
2,036 Code
Loss
Section D: Income tax calculation statement 12 Income tax calculation statement
Taxable income
A $
71,250
Gross tax
B $
10,687.50
Rebates and offsets
C $
14.92
Credit: foreign income tax offset
14.92
C1 $ plus
Credit: rebates and tax offsets
C2 $
(C1 plus C2)
Credit: interest on early payments
SUBTOTAL (B less C)
F1 $ plus
Credit: foreign resident withholding
Section 102AAM interest charge
F2 $ plus Credit: ABN/TFN not quoted (non-individual)
F4 $ plus
E $ F $
2,360.68
PAYG instalments raised
G $
13,500.00
Supervisory levy
H $
150.00
TOTAL AMOUNT DUE OR REFUNDABLE
I $
-5,038.10
Credit: refundable franking credits
2,360.68 Credit: no-TFN tax offset
F5 $ plus
10,672.58
(Cannot be less than zero)
(F1 plus F2 plus F3 plus F4 plus F5 plus F6 plus F7)
F3 $ plus
Eligible credits
D $
Credit: interest on no-TFN tax offset
F6 $ plus
Credit: refundable National rental affordability scheme tax offset
F7 $ (D plus E less F less G plus H)
IN-CONFIDENCE – when completed
Page 3
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Section E: Losses 13 Losses
If total loss is greater than $100,000, or there is a foreign loss, complete and attach a Losses schedule 2010.
Tax losses carried forward to later income years
U $
Net capital losses carried forward to later income years
V $
19,905
Section F: Member information Report current members at 30 June 2010 and former members who were paid a benefit (lump sum or income stream, but not a rollover) during the financial year. Include members for whom no contributions were received. Report deceased members in Section G.
Member 1 Title:
Mr
Mrs
X
Miss
Ms
Other
Family name
SAMPLE First given name
Other given names
Day
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
$ A $
Year
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
374,026 49,454
A1
Personal contributions
Other transactions
Page 4
Month
Date of birth
Member’s TFN
49,454 Loss
5,826
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
19,482
CLOSING ACCOUNT BALANCE
S $
398,172
IN-CONFIDENCE – when completed
L
Code
T
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Report current members at 30 June 2010 and former members who were paid a benefit (lump sum or income stream, but not a rollover) during the financial year. Include members for whom no contributions were received. Report deceased members in Section G.
Member 2 Title:
Mr
X
Mrs
Miss
Ms
Other
Family name
SAMPLE First given name
Other given names
Day
Month
Year
Date of birth
Member’s TFN
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
$ A $
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
4,774
A1
Personal contributions
Other transactions
481,377
4,774 Loss
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
CLOSING ACCOUNT BALANCE
S $
IN-CONFIDENCE – when completed
1,217
L
Code
484,935
Page 5
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Report current members at 30 June 2010 and former members who were paid a benefit (lump sum or income stream, but not a rollover) during the financial year. Include members for whom no contributions were received. Report deceased members in Section G.
Member 3 Title:
Mr
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Day
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
Year
$ A $
A1
Personal contributions
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Other transactions Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
Page 6
Month
Date of birth
Member’s TFN
Loss
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
CLOSING ACCOUNT BALANCE
S $
IN-CONFIDENCE – when completed
Code
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Report current members at 30 June 2010 and former members who were paid a benefit (lump sum or income stream, but not a rollover) during the financial year. Include members for whom no contributions were received. Report deceased members in Section G.
Member 4 Title:
Mr
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Day
Month
Year
Date of birth
Member’s TFN
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
$ A $
A1
Personal contributions
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Other transactions Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
Loss
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
CLOSING ACCOUNT BALANCE
S $
IN-CONFIDENCE – when completed
Code
Page 7
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Section G: Supplementary member information Use this section for: members n any other members who cannot be included at pages 4 to 7. n deceased
Member 5 Title:
Mr
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Member’s TFN
Day
Month
Year
Day
Month
Year
Date of birth If deceased, date of death
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
A $
A1
Personal contributions
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Other transactions Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
Page 8
$
Loss
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
CLOSING ACCOUNT BALANCE
S $
IN-CONFIDENCE – when completed
Code
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Use this section for: members n any other members who cannot be included at pages 4 to 7. n deceased
Member 6 Title:
Mr
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Member’s TFN
Day
Month
Year
Day
Month
Year
Date of birth If deceased, date of death
Contributions
OPENING ACCOUNT BALANCE
Include contributions reported to you on a Rollover benefits statement (RBS) (NAT 70944).
Employer contributions ABN of principal employer
$ A $
A1
Personal contributions
B $
CGT small business retirement exemption
C $
CGT small business 15-year exemption amount
D $
Personal injury election
E $
Spouse and child contributions
F $
Other family and friend contributions
G $
Directed termination (taxable component) payments
H $
Assessable foreign superannuation fund amount
I $
Non-assessable foreign superannuation fund amount
J $
Transfer from reserve: assessable amount
K $
Transfer from reserve: non-assessable amount
L $
Any other contributions (including Super Co-contributions)
M$
TOTAL CONTRIBUTIONS
N $
Other transactions Exclude any rollover components reported at N from amounts reported at P. If P is negative, transfer the loss to O.
Loss
Allocated earnings or losses
O $
Inward rollover amounts
P $
Outward rollover amounts
Q $
Benefit payments and code
R $
CLOSING ACCOUNT BALANCE
S $
Code
If additional members need to be reported in Section G: Supplementary member information copy this page and attach to the annual return. DO NOT USE STAPLES.
IN-CONFIDENCE – when completed
Page 9
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Section H: Assets and liabilities 14 ASSETS
Listed trusts
A $
Unlisted trusts
B $
Insurance policy
C $
Other managed investments
D $
234,772
Cash and term deposits
E $
631,717
Debt securities
F $
Loans
G $
Listed shares
H $
Unlisted shares
I $
Derivatives and instalment warrants
J $
Non-residential real property
K $
Residential real property
L $
Artwork, collectibles, metal or jewels
M$
Other assets
O $
Overseas shares
P $
Overseas non-residential real property
Q $
Overseas residential real property
R $
Overseas managed investments
S $
Other overseas assets
T $
TOTAL Australian and overseas assets
U $
Borrowings
V $
Total member closing account balances (total of all CLOSING ACCOUNT BALANCEs from Sections F and G)
W$
Reserve accounts
X $
Other liabilities
Y $
6,372
TOTAL liabilities
Z $
889,479
14a Australian managed investments
14b Australian direct investments
14c Overseas direct investments
15 LIABILITIES
17,802
5,188
889,479
883,106
Section I: Taxation of financial arrangements 16 Taxation of financial arrangements (TOFA) Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules?
Page 10
G
No X
Total TOFA gains
H $
Total TOFA losses
I $
TOFA transitional balancing adjustment
J $
Yes
IN-CONFIDENCE – when completed
Loss
0
338MS2010 Signature as prescribed in tax return
Tax File Number 999 999 99
Section J: Regulatory information The following questions indicate the operational status of the SMSF. Penalties will apply for false or misleading information. You must answer either No or Yes for all questions listed and provide dollar amounts if applicable. In-house and related party assets Did the SMSF loan, lease to or invest in related parties (known as in-house assets)?
A
No X
Yes
Did the SMSF hold in-house assets at any time during the year that exceeded 5% of total assets?
B
No X
Yes
Did the SMSF hold an investment in a related party at any time during the year (excluding in-house assets)?
C
No X
Yes
$
Did the SMSF acquire any assets (other than exempt assets) from related parties?
D
No X
Yes
$
Other regulatory questions Did the SMSF lend money or provide financial assistance to a member or relative of a member of the fund?
E
No X
Yes
Did the SMSF receive in specie contributions during the year?
F
No X
Yes
Did the SMSF make and maintain all investments on an arm’s length basis?
G
No
Yes X
Did the SMSF borrow for purposes that are not permissible?
H
No X
Yes
I
No X
Yes
Did the SMSF provide money to members without a condition of release being met?
J
No X
Yes
Did trustees of the fund receive any remuneration for their services as a trustee?
K
No X
Yes
Are any trustees or directors currently disqualified persons as defined by SISA?
L
No X
Yes
Are all SMSF assets appropriately documented as owned by the fund?
M
No
Yes X
Did the SMSF carry on a business of selling goods or services?
N
No X
Yes
Does the auditor provide services to the SMSF as either a tax agent, accountant or financial advisor or administrator?
O
No X
Yes
Did members have the personal use of the SMSF’s assets before retirement?
$
$
Section K: Other information Forestry managed investment schemes Product or private ruling information
Code
G
Year
H
Number
I
Family trust election status If the trust or fund has made, or is making, a family trust election, write the four-digit income year specified of the election (for example, for the 2009–10 income year, write 2010).
A
If revoking or varying a family trust election, print R for revoke or print V for variation, and complete and attach the Family trust election, revocation or variation 2010.
B
Interposed entity election status If the trust or fund has an existing election, write the earliest income year specified. If the trust or fund is making one or more elections this year, write the earliest income year being specified and complete an Interposed entity election or revocation 2010 for each election. If revoking an interposed entity election, print R, and complete and attach the Interposed entity election or revocation 2010.
IN-CONFIDENCE – when completed
C D
Page 11
338MS2010 Tax File Number 999 999 99
Section L: Declarations
Penalties may be imposed for false or misleading information in addition to penalties relating to any tax shortfalls.
Trustee’S or director’S declaration: I declare that current trustees and directors have authorised this annual return and it is documented as such in the SMSF’s records. I have received the audit report and I am aware of any matters raised. I also authorise the Tax Office to make any tax refunds to the nominated bank account (if applicable). Authorised trustee’s or director’s signature Day
Month
Year
Date
Preferred trustee or director contact details: Title:
Mr
X
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Phone number Email address Non-individual trustee name (if applicable)
ABN of non-individual trustee Hrs
Time taken to prepare and complete this annual return The Commissioner of Taxation, as Registrar of the Australian Business Register, may use the ABN and business details which you provide on this annual return to maintain the integrity of the register. For further information, refer to the instructions.
Tax agent’S declaration: I declare that the Self-managed superannuation fund annual return 2010 has been prepared in accordance with information provided by the trustees, that the trustees have given me a declaration stating that the information provided to me is true and correct, and that the trustees have authorised me to lodge this annual return. Tax agent’s signature Day
Month
Date
Tax agent’s contact details Title:
Mr
Mrs
Miss
Ms
Other
Family name First given name
Other given names
Tax agent’s practice Tax agent’s phone number
Reference number
Tax agent number
Postal address for annual returns: Australian Taxation Office, GPO Box 9845, IN YOUR CAPITAL CITY
Page 12
IN-CONFIDENCE – when completed
Year
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206BK2010 Signature as prescribed in tax return
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