Instructions and form for retirees and estate trustees Application for direct payment of government super contributions WHO COMPLETES THIS APPLICATION You should complete this application if you want to request a direct payment of superannuation co-contribution and/or low income superannuation contribution. You can only apply for a direct payment if one of the following applies: n you have retired and don t have an active, eligible account n you have retired due to permanent incapacity or invalidity n you are the legal personal representative authorised to apply on behalf of a person who is eligible for the reason listed above n you are the legal personal representative authorised to apply on behalf of a deceased person. An eligible account is an account in a complying superannuation fund or a retirement savings account that can accept government super contributions. Risk only accounts that just provide a death benefit, defined benefit interests and accounts from which you receive a super income stream are all examples of accounts for which your super fund cannot accept government super contributions. If you do not meet the eligibility criteria, we can t make a direct payment we can only pay your government superannuation contribution to your super fund or retirement savings account. To transfer your government super contributions to a complying superannuation fund, you need to provide us with the fund and account details. You can do this by: n visiting ato.gov.au/superseeker n completing a Superannuation fund nomination form (NAT 8676) and sending it to the address shown on the form this form is available from our website at ato.gov.au, or you can phone 1300 720 092 to order a copy. Manage your super online You can view and actively manage your super accounts online at ato.gov.au/superseeker. This service will provide you with details of the accounts held by super funds, including account number and contact details of the fund holding your account in addition to any accounts held by the Australian Taxation Office (ATO) on your behalf. This service will also enable you to: n complete and submit a fund nomination form enabling the transfer of any ATO held money to your super fund n consolidate your super fund-held accounts. NAT 10759-04.2013
OUR COMMITMENT TO YOU We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you follow our information in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If you make an honest mistake in trying to follow our information in this publication and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to. If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us. We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for more recent information on our website at ato.gov.au or contact us. This publication was current at April 2013. MORE INFORMATION For more information about government superannuation contributions: n visit ato.gov.au n phone us on 13 10 20 between 8.00am and 6.00pm Monday to Friday n write to us at Australian Taxation Office PO Box 3578 ALBURY NSW 2640 If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50. If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below: n TTY users, phone 13 36 77 and ask for the ATO number you need n Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need n internet relay users, connect to the NRS on relayservice.com.au and ask for the ATO number you need. AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA, 2013 You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). PUBLISHED BY Australian Taxation Office Canberra April 2013 JS 27357
HOW TO COMPLETE THIS APPLICATION SECTION A: REASON FOR APPLICATION Question 1 Why are you applying for direct payment? Place an X in the applicable box. Before we can pay the super co-contribution for a deceased person, a final tax return must be lodged on their behalf. We pay the super co-contribution directly to the deceased person s legal representative. Your low income superannuation contribution payment will still be assessed if you do not lodge an income tax return. Question 2 Indicate which government superannuation contribution you are requesting a direct claim for. Place an X in the applicable box. Both low income superannuation contribution and co-contribution boxes can be marked. SECTION B: RETIRED OR DECEASED PERSON S DETAILS The retired or deceased person is the individual the government superannuation contribution relates to. Provide your details as they appear on your account, statement or correspondence from us. For more information about making this application on behalf of a retired or deceased person, see section D on page 3 of these instructions. Question 3 Tax file number (TFN) Provide your TFN. You don t have to provide your TFN to us however, if you do, it will help us process your claim. Question 4 Name Provide your full name. Have you changed your name? If you have changed your name, you need to provide proof of this change for example, a marriage certificate, deed poll or change of name certificate from the births, deaths and marriages registration office of an Australian state or territory, or equivalent in your country. Question 5 Residential address Provide your residential address. Question 6 Postal address Provide your postal address. If this is the same as your residential address, write AS ABOVE. Question 7 Daytime phone number Provide your daytime phone number, including the area code. Question 8 Date of birth Provide your date of birth. Question 9 Correspondence reference number Provide your correspondence reference number, if possible. You will find the reference number on your request for super fund nomination letter. Your reference number is in the top right-hand corner. Application for direct payment of government super contributions 3
SECTION C: RETIRED OR DECEASED PERSON S SUPPORTING DOCUMENTATION Place an X in the applicable boxes. You must provide certified copies of the relevant documents to support your application. Do not send original documents, and do not use pins or staples. All copied pages of original documents must be certified as true and correct copies by one of the following: n barrister n doctor n judge n Justice of the Peace n minister of religion who is authorised to celebrate marriages n police officer n bank, building society or credit union officer with at least five years service n sheriff s officer n solicitor. They must sight the original document and the copy and certify that each page is a true copy by writing or stamping CERTIFIED TRUE COPY, followed by: n their signature n their printed name n their qualification (for example, Justice of the Peace) and relevant reference number n the date. If the person certifying the documents also acts as a Commissioner for Declarations, they should also write their qualification according to the approved list above, and not in their role as a Commissioner for Declarations otherwise, we won t be able to accept your application. If you are outside Australia, you can take the original documents to an Australian Embassy, High Commission or Consulate. The staff can certify copies of these documents. If you are unable to reach an Australian Embassy, High Commission or Consulate, your documents can be certified by a notary public, Justice of the Peace, judge of the court, or registrar or deputy registrar of the court. If neither of the above options is available to you, you can send us copies bearing an apostille (certificate of authenticity) if the issuing country is a signatory to the Hague Apostille Convention. For more information on copies bearing an apostille, visit our website at ato.gov.au and search for apostille. SECTION D: AUTHORISED PERSON S DETAILS If you are applying because you have retired, you don t need to complete this section. Only complete this section if you are authorised to act as a legal personal representative on behalf of a retired or deceased person. Question 10 Authorisation Provide details of your authority to make this application on behalf of the retired or deceased person for example, if you have a power of attorney, a probate, a notice of public trustee or you are an estate trustee. Question 11 Name Provide your full name. Question 12 Residential address Provide your residential address. Question 13 Postal address Provide your postal address. If this is the same as your residential address, write AS ABOVE. Question 14 Daytime phone number Provide your daytime phone number, including the area code. 4 Application for direct payment of government super contributions
SECTION E: AUTHORISED PERSON S SUPPORTING DOCUMENTATION If you are applying because you have retired, you don t need to complete this section. Place an X in the applicable boxes. If you are authorised to act on behalf of the retired or deceased person, you must provide certified copies of the documents you have marked on the list on page 3 of the application. Do not send original documents, and do not use pins or staples. Have you changed your name since taking on this role? If you have changed your name, you need to provide proof of this change for example, a marriage certificate, deed poll or change of name certificate from the births, deaths and marriages registration office of an Australian state or territory, or equivalent in your country. For more information about certifying copies of documents, see section C on page 3 of these instructions. SECTION F: ELECTRONIC FUNDS TRANSFER (EFT) Direct refund It s faster and simpler to have your refund paid directly to your Australian financial institution account. Complete your account details on the form, even if you have provided them to us previously. If you have changed your registered tax agent or have a new account, check that you have completed the item with the new details. for an executor should only be provided if the correct paperwork has been provided to support the claim. Complete the following: n print the bank state branch (BSB) number. This six-digit number identifies the financial institution. Do not include spaces, dashes or hyphens in the number n print the account number. You cannot use an account number with more than nine characters. Do not include spaces in the account number n print the account name, as shown on the account records. Do not print the account type for example, savings, cheque or mortgage offset. Joint accounts are acceptable. The account name must not exceed 32 characters. If your account name exceeds 32 characters, provide the first 32 characters of your account name in the spaces provided this figure includes spaces between each word and between the initials in the account name. SECTION G: DECLARATION You need to complete one declaration if you are applying because you have retired, complete the retired person declaration; if you are applying because you are authorised to act on behalf of a retired or deceased person, complete the authorised person declaration. How to lodge your application Keep a copy of this application for your records and send the original, together with copies of your supporting documents, to us at: Australian Taxation Office PO Box 3578 ALBURY NSW 2640 If you do not complete this item or do not have an Australian financial institution account, a cheque will be mailed to you. When completing the EFT details, please ensure that you are the claimant or eligible to receive the payment. If the claim is for a deceased person, the EFT details must match the deceased person, or their estate, or that of the executors. The EFT details Application for direct payment of government super contributions 5
Application for direct payment of government superannuation contributions WHEN COMPLETING THIS APPLICATION n Print clearly in BLOCK LETTERS using a black pen. n Place X in all applicable boxes. n If a question does not apply, leave it blank. n Do not use whiteout or correction tape. Section A: Reason for application 1 Why are you applying for direct payment? You have retired, and don t have an active, eligible account. You have retired due to permanent incapacity or invalidity. You are the legal personal representative authorised to apply on behalf of a person who is eligible for the reason listed above. You are authorised to apply on behalf of a deceased person. 2 For which government super contribution are you requesting a direct payment? Both low income superannuation contribution and co-contribution boxes can be marked. low income superannuation contribution co-contribution. Section B: Retired or deceased person s details 3 Tax file number (TFN) We are authorised under the Taxation Administration Act 1953 to request your tax file number (TFN). You are not obliged to provide your TFN however, not doing so may cause delays in processing your application. 4 Name Title: Mr Mrs Miss Ms Family name Other First given name Other given name/s If you have changed your name, you need to provide proof of this change. 5 Residential address Suburb/town/locality State/territory Postcode Country if other than Australia NAT 10759-04.2013 Sensitive (when completed) Page 1
6 Postal address Suburb/town/locality State/territory Postcode Country if other than Australia 7 Daytime phone number (including area code) 8 Date of birth Day Month Year 9 Quote your correspondence reference number, if possible Section C: Retired or deceased person s supporting documentation You must provide certified copies of the documents listed below to support your application. See page 3 of the instructions. Detach form here Retired due to permanent incapacity or invalidity a certificate from a legally qualified medical practitioner certifying that the disability is likely to result in your inability to continue in your current vocation AND one of the following documents: a letter from your superannuation fund certifying that they accept that you have met their conditions for having your money withdrawn due to a disability a statutory declaration stating that your superannuation fund has accepted that you have met their conditions for having your money withdrawn due to a disability. Retired having reached preservation age You must provide either: one of the following documents OR Australian drivers licence issued under state or territory law passport one of the following documents birth certificate citizenship certificate issued by the Australian Government AND one of the following documents an Australian bank, credit union or building society account statement less than one year old that contains your name and current home address that match the details on this application a notice issued by Australian, state or territory government or local council within the past 12 months that contains your name and residential address for example, an ATO notice of assessment or a council rates notice. Death Provide the following documents: a certified copy of the death certificate Page 2 a letter signed by the deceased estate trustee that advises of the person s death. Sensitive (when completed)
Section D: Authorised person s details 10 Authorisation In what capacity are you authorised to make this application on behalf of the retired or deceased person? 11 Name Title: Mr Mrs Miss Ms Family name Other First given name Other given name/s 12 Residential address Suburb/town/locality State/territory Postcode Country if other than Australia 13 Postal address Suburb/town/locality State/territory Postcode Country if other than Australia 14 Daytime phone number (including area code) Section E: Authorised person s supporting documentation You must provide certified copies of documents as listed below to prove your authority to act on behalf of the retired or deceased person. One of the following documents: Australian drivers licence issued under state or territory law passport birth certificate citizenship certificate issued by the Australian Government AND one of the following documents (to prove your relationship with the retired or deceased person): power of attorney probate notice of public trustee signed on behalf of the retired or deceased person If you have changed your name since taking on this role, you need to provide proof of this change. Sensitive (when completed) Page 3
Section F: Electronic funds transfer (EFT) Direct refund Provide your financial institution details to have your refund paid directly to you. It s faster and simpler to have your refund paid in this way. Write the BSB number, account number and account name below. See the instructions. BSB code (must have six digits) Account number (maximum of 9 digits) Full account name for example, JQ Citizen. Do not show the account type, such as cheque, savings, mortgage offset Ensure that you are the claimant or eligible to receive the payment. If the claim is for a deceased person, the EFT details must match the deceased person, or their estate, or that of the executors. The EFT details for an executor should only be provided if the correct paperwork has been provided to support the claim. Section G: Declaration Complete and sign one of the following statements that applies to you. RETIRED PERSON S DECLARATION I declare that the information given on this application is complete and correct. Name (Print in BLOCK LETTERS) Signature Date Day Month Year OR AUTHORISED PERSON S DECLARATION I declare that: n this application has been prepared in accordance with the information supplied to me by the individual or entity identified in this application n I have received a declaration from the individual or entity identified in this application stating that the information provided is true and correct n I am authorised by the individual or entity identified in this application to submit this request to the Commissioner of Taxation. Name (Print in BLOCK LETTERS) Signature Date Day Month Year Penalties may be imposed for giving false or misleading information. Send your completed application to us at: Australian Taxation Office PO Box 3578 ALBURY NSW 2640 Privacy information We are authorised under the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 to ask for the information in this application. We need this information to help us administer the taxation and superannuation laws. Where authorised by law to do so, we may give this information to other government agencies. These agencies could include the Department of Human Services, law enforcement agencies and the Australian Bureau of Statistics. Page 4 Sensitive (when completed)