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Instructions and form for employers and employeesSuperannuation (super)standard choice formWHEN TO USE THE FORMEmployersUse this form to offer eligible employees their choice of superfund. You must fill in the details of your nominated super fund,also known as your default fund, before giving the form toemployees.Give this form to an employee when:n you hire a new employee who is eligible to choose asuper fundn an existing eligible employee asks you for itn you can no longer contribute to an employee’s nominatedsuper fund or it is no longer a complying fundn you change your employer-nominated super fund and needto advise employees affected by this change.EmployeesUse this form to advise an employer of your choice ofsuper fund.You must provide the required information so your employercan make contributions to your nominated super fund.NAT 13080‑08.2014ABOUT THE FORMThe Standard choice form has three sections:n section A, which the employee completes by providingdetails of their choice of super fund, together with supportingdocuments.n section B, which the employer completes by providing detailsof their nominated super fund (before they give the form to anemployee).n section C, which the employer completes to document thechoice process for an employee.Employers must retain the returned form as their record ofthe choice process. Completed forms must be retained forfive years.Superannuation reform changes – SuperStreamSuperStream is a new standard for the way employers paycontributions and send information to super funds. Thisform collects information that employers will need whenusing SuperStream.

SECTION A: EMPLOYEE TO COMPLETEIf you choose your own super fund you will need to obtaincurrent information from your fund to complete items 3 or 4.Item 3Nominating your APRA fund or RSAComplete this item if you are nominating your own APRA fund(fund regulated by the Australian Prudential Regulation Authority)or a retirement savings account (RSA).You must include the unique superannuation identifier (USI)provided by your fund.You must attach a letter from the fund trustee or RSA providerconfirming that the fund or RSA:n is a complying fund or RSA, andn will accept payments from your employer.This letter may contain other information to help your employermake super contributions using the SuperStream standard.Item 4Nominating your self-managed super fund (SMSF)Complete this item if you are nominating a self-managedsuper fund (SMSF).You must include your SMSF’s ABN, bank account detailsand electronic service address (ESA) (so the fund can receiveelectronic messages and payments from your employer usingSuperStream).Things you should knowYour employer is not liable for the performance of the superfund you or they nominaten You should not seek financial advice from your employerunless they are licensed to provide itn Your employer is only required to accept one choice offund from you in a 12-month period; however, they mayaccept moren Your employer has two months after you return this form tothem to action your requestn Any money you have in existing funds will remain there unlessyou arrange to transfer it (roll it over) to another fund – checkthe impact of any exit fees you will incur or benefits you maylose before leaving the fund (your employer cannot do thisfor you)n If you quote your TFN to your employer for super purposes,they must provide it to the super fundnYou may have lost supern Itis important to keep track of your super – if you’ve everchanged your name, address or job, you may have lost trackof some of your supern Having several super accounts could mean that fees andcharges are reducing your overall super investmentn You can register for our online services and use SuperSeekerto check all your super accounts, find any lost or ATO-heldsuper and transfer your super into one account using a simpleonline formFIND OUT MOREato.gov.au/SMSFSuperStream – for information abouthow SuperStream applies to SMSFsIf you are using an SMSF message service provider they willprovide you with an electronic service address alias to includeas the ESA on the form.FIND OUT MOREnnnato.gov.au/superseekerato.gov.au/super – for information about super orchoosing a super fundmoneysmart.gov.au (on the Australian Securities &Investment Commission [ASIC] website) – search for‘choose super fund’ for tips on how to choose a fundYou must attach copies of the following documents to supportyour SMSF choice:n a document confirming that the fund is regulated – this canbe printed from superfundlookup.gov.aun a letter from the trustee of the SMSF confirming that the fundwill accept payments from your employer – if you are thetrustee, or a director of the corporate trustee, you can confirmacceptance by placing an ‘X’ in the relevant box on the form.2 Superannuation (super) standard choice form

SECTIONS B & C: EMPLOYER TO COMPLETEIf an employee nominates their own super fund, they will provideinformation at section A that will assist you to prepare for, andmake contributions to super funds using SuperStream.FIND OUT MOREato.gov.au/simplifyingSuperStream – for moreinformation on SuperStream.Section BComplete section B before giving this form to your employee.The super fund you nominate must be authorised to offera MySuper product. If you need to confirm your MySuperarrangements contact your default super fund.Sign and date this section on the day you give the form to youremployee.Section CComplete section C after your employee returns this form toyou. Record the date you accept your employee’s choice offund and the date that you act on the choice. Retain the formwith your records. Do not send the form to the ATO or tosuper funds.FIND OUT MOREnnato.gov.au/employersuper – for more information onsuper, offering an employee a choice of fund or payingsuper contributionsapra.gov.au/RSE – to find a super fund authorised tooffer a MySuper productThings you should knowThe quarterly* due dates for super contributions are:– 28 October– 28 January– 28 April– 28 Julyn If you have not received an employee’s completed form anda super contribution is due, you must make the payment toyour nominated fund by the due daten In the two months after you receive an employee’s completedform, you can pay their super contributions to either the fundyou have nominated or the fund they have nominatedn After the two-month period, you must make contributionpayments to the fund the employee has nominatedn You do not have to action an employee’s fund nominationif they have nominated a fund in the previous 12 months;however, you may choose to action their requestnFIND OUT MOREnnnphone 13 10 20 between 8am and 6pm, Monday toFriday, to speak to a tax officerphone our publications ordering service on 1300 720 092for copies of our publicationswrite to us atAustralian Tax OfficePO Box 3578Albury NSW 2640HELPn Ifyou do not speak English well and want to talk to a taxofficer, phone the Translating and Interpreting Service on13 14 50 for help with your call.n If you have a hearing or speech impairment and haveaccess to appropriate TTY or modem equipment, phone13 36 77. If you do not have access to TTY or modemequipment, phone the Speech to Speech Relay Serviceon 1300 555 727.* You can pay contributions more regularly than quarterly. For example, someemployers pay fortnightly or monthly based on employee workplace agreements orarrangements with super funds.Superannuation (super) standard choice form 3

OUR COMMITMENT TO YOUWe are committed to providing you with accurate, consistentand clear information to help you understand your rights andentitlements and meet your obligations.If you follow our information in this publication and it turns outto be incorrect, or it is misleading and you make a mistake asa result, we must still apply the law correctly. If that means youowe us money, we must ask you to pay it but we will not chargeyou a penalty. Also, if you acted reasonably and in good faith wewill not charge you interest.If you make an honest mistake in trying to follow our informationin this publication and you owe us money as a result, we willnot charge you a penalty. However, we will ask you to paythe money, and we may also charge you interest. If correctingthe 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 yourcircumstances, 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 anychanges to the law, so make sure that you have the latestinformation. If you are unsure, you can check for more recentinformation on our website at ato.gov.au or contact us.This publication was current at August 2014. AUSTRALIAN TAXATION OFFICE FOR THECOMMONWEALTH OF AUSTRALIA, 2014You are free to copy, adapt, modify, transmit and distribute this material asyou wish (but not in any way that suggests the ATO or the Commonwealthendorses you or any of your services or products).PUBLISHED BYAustralian Taxation OfficeCanberraAugust 2014JS 31287

SuperannuationStandard choice formFor use by employers when offering employees a choice of fundand by employees to advise their employer of their chosen fund.Section A: Employee to complete1Choice of superannuation (super) fundI request that all my future super contributions be paid to: (place an X in one of the boxes below)The APRA fund or retirement savings account (RSA) I nominateComplete items 2, 3 and 5The self-managed super fund (SMSF) I nominateComplete items 2, 4 and 5The super fund nominated by my employer (in section B)2Complete items 2 and 5Your detailsNameEmployee identification number (if applicable)Tax file number (TFN)You do not have to quote your TFN but if you do not provide it, your contributions may be taxed at a higher rate.Your TFN also helps you keep track of your super and allows you to make personal contributions to your fund.3Nominating your APRA fund or RSAYou will need current details from your APRA regulated fund or RSA to complete this item.Fund ABNFund nameFund addressSuburb/townState/territoryPostcodeFund phoneUnique superannuation identifier (USI)Your account name (if applicable)Your member number (if applicable)Required documentationYou need to attach a letter from your fund stating that they are a complying fund and that they will accept contributions fromyour employer. Correct information about your super fund is needed for your employer to pay super contributions.NAT 13080‑08.2014Sensitive (when completed)Page 1