Transfer into super and pension accounts from an external source (rollover)

You can roll over the following assets into your Super or Pension account:

• Broker-sponsored securities within a SMSF
• Equities or managed funds from an external platform or custodian
• Issuer sponsored securities
• Managed funds from a SMSF with direct holdings with the fund manager.

Things you should know before you get started:

• The assets must be available on the applicable Investment Menu to be held on platform.
• All transfers into fund superannuation accounts will occur as a change of beneficial ownership (CBO) transfer and will trigger a CGT event. This is because the beneficial owner of the account is the superannuation plan, not the member.
• For transfers of Managed Funds that are held with an external platform/custodian, please contact the platform/custodian and provide them with any documents/information required to initiate the transfer on their end.
• For pension accounts, please ensure you don’t exceed the transfer balance cap. Pension starting values are calculated after all assets, rollovers and/or contributions are received, and may differ to the initial transfer value due to market movement.
• For custodians, we need a request signed by the client (eg Closure Letter)
• For assets coming from a company account or an account with a corporate trustee:
  • Any forms must be signed by the correct individuals, as per the following guidelines:
    • Two Directors, or
    • A Director and Company Secretary, or
    • The Sole Company Director and Sole Company Secretary
• Rollover Benefit Statement (RBS) can be signed by the client or an authorised person (eg adviser, accountant, etc). 

Further information on Asset Transfer timeframes and requirements can be obtained below:

1. Asset Transfers FAQs
2. Asset Transfers Guide

If you have any questions, please contact the Asset Services team: asset.inbox@perpetual.com.au.