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TaxPensions & Payments

Transfer Balance Account Reporting (TBAR)

A practical guide to Transfer Balance Account Reporting (TBAR) for SMSFs — who must report, what events to include, and how to meet your ATO obligations.

3 October 2026
Transfer Balance Account Reporting (TBAR) fact sheet

Transfer Balance Account Reporting (TBAR) is how SMSFs notify the Australian Taxation Office of events that affect members’ transfer balance accounts. This fact sheet explains the key reporting obligations, common reportable events, and practical steps trustees and advisers should take to stay compliant.

To read this fact sheet in its entirety, download the PDF version below.

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