Checklist · Superannuation
SMSF transfer balance account report timetable
A timetable of transfer balance account events an SMSF reports, the quarterly 28-day lodgment, and the shorter periods for a commutation authority and a response to an excess determination. It does not state the cap.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia
- AI use
- Green The tool writes the first draft inside a template you have already tested. You check it. Without that test, first drafting starts at Yellow.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the 2 authorities it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use when an SMSF has a retirement-phase income stream, a commutation, a death benefit income stream, or a commutation authority to report. Do not use the annual return or a rollover benefits statement as the report. The valuation guidelines and the instructions for the form were not opened.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may list events the trustee has already identified and count 28 days from the end of the quarter. It must not value an interest, state the transfer balance cap, or say an excess has arisen.
AI may
- Enter the event type and the effective date from the trustee minutes, and the quarter it falls in
- Count 28 days after the end of the quarter, 10 business days after the end of the month for a voluntary commutation answering an excess determination, and 60 days from a commutation authority
- Record a reversionary credit against the beneficiary, with the date of death as the effective date, and note that the credit is applied 12 months after the death
AI must not
- Must not state a transfer balance cap, or copy the page's worked example of a dollar cap
- Must not report a pension payment, investment earnings, or the death itself
- Must not lodge the report, or cancel a report without the original information being repeated exactly
- Must not decide that an income stream has failed the pension standards
The lawyer checks
- The event is one the page says to report, and not one the page says to leave out
- A full commutation or a full rollover is reported with the account closed, where the page says to do that
- A reversionary report uses the beneficiary's details, not the deceased member's, and the value on the date of death
- A reasonable estimate is later corrected if it changes significantly, and the valuation guidelines have been read before the figure is used
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
More in Superannuation
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- ERISA summary plan description statute checklist
- Letter to a superannuation fund trustee requesting information and documents (Corporations Act s 1017C)
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- SMSF investment strategy (including insurance consideration)
- SMSF trustee minutes and member request: partial or full commutation of a pension to a lump sum
- SMSF rollover checklist
- Plan instrument and booklet comparison
- Total and permanent disablement claim submission letter to trustee and insurer
- Unclaimed superannuation money statement checklist
- Review checklist for AI-generated member communications and chatbots (superannuation trustees)
- AI prompt template with guardrails: extracting a fund deed's death benefit and nomination provisions
All precedents for Superannuation · Tasks and AI use in this area