Super fund lookup status

Your SMSF status on Super Fund Lookup will determine whether your SMSF can receive rollovers, employer contributions and concession tax rate.

After we set up your SMSF, your SMSF status will appear on Super Fund Lookup.

There are six type of status for a new SMSF:

• Election to be regulated is being processed: This status applies to new SMSFs only. It means the ATO is undertaking checks and reviews of all SMSF members and trustees, including their personal income tax return lodgements, related business or investment entities, tax debts, bankruptcy status, trustee disqualification, and other compliance matters. The ATO may take up to 28 days to complete these checks.
• Complying: A Complying SMSF can receive employer Superannuation Guarantee (SG) contributions, rollovers from other super funds, and member contributions. It also meets the requirements of the Superannuation Industry (Supervision) Act 1993 (SIS Act) and is eligible for concessional tax rates.
• Regulation details removed: This means the SMSF cannot receive employer contributions or rollovers. This may occur if the SMSF has failed to lodge its annual return on time or has not satisfied the ATO’s compliance requirements during the establishment process.
• Registered: This means your SMSF is registered, but its regulatory status has not yet been determined. The fund may be able to receive rollovers, transfers, or employer contributions while the ATO completes its assessment.
• Regulation details withheld: this means you may not be able to receive rollovers and employer contributions. There are many reasons why this may occur and we will call ATO to find out for you. If the status can not be changed to the first one, your SMSF only can receive non-concessional member contributions. 
• Non-complying: non-complying SMSFs have serious compliance issues and will be subject to 45% tax rate.