---
title: "SMSF transfer balance account report timetable"
url: "https://ailawframework.com/precedents/superannuation/smsf-tbar-timetable"
type: "precedent"
site: "AI Law Framework"
id: "a27-smsf-tbar-timetable"
area_id: "A27"
kind: "checklist"
ai_level: "green"
version: 1
task_ids: ["A27-X20261018-3"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/superannuation/smsf-tbar-timetable  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Superannuation](https://ailawframework.com/precedents/superannuation.md)
- Jurisdictions: Australia
- AI level: 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: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 2 authorities it cites, for Australia.

## 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

- [Report transfer balance account events for the fund each quarter](https://ailawframework.com/practice/superannuation.md#A27-X20261018-3)

## 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

## Authorities

- [Australian Taxation Office, When to lodge a transfer balance account report for SMSFs, last updated 2 April 2025 (QC57300)](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/smsf-administration-and-reporting/when-to-lodge-a-transfer-balance-account-report-for-smsfs)
- [Law Companion Ruling LCR 2017/3, linked from that page for death benefits and the transfer balance cap. The ruling was not opened.](https://www.ato.gov.au/law/view/document?DocID=COG/LCG20173/NAT/ATO/00001)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/superannuation/smsf-tbar-timetable and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*