You will need to use SuperStream to roll over super to, or from, your SMSF.

To roll member benefits out of your SMSF to another super fund, follow these steps:

• where you have not successfully validated the member’s tax file number (TFN) in the past, validate the member’s TFN using SMSFmemberTICK
• when rolling over to another SMSF, verify the fund and member details using the SMSF Verification Service
• when rolling over to an APRA regulated fund, obtain the fund details using the Fund Validation Service.

To make a rollover, you will need to have a rollover capable electronic service address (ESA) provider. Visit the ATO website for a list of ESA providers that offer contribution and rollover capabilities.

If the rollover is a death benefit rollover and the recipient is a dependent child beneficiary:

• process the rollover in SuperStream
• complete the death benefit rollover statement (DBRS) and send this to the receiving fund as soon as practicable.

See SuperStream death benefit rollovers for more information.

All member contributions received during the year need to be reported in the SMSF annual return (SAR), even if they were rolled out to another fund later.