Section F includes anyone who was a member of the SMSF on 30 June, even if the SMSF:
- paid them an income stream during the year or
- received no contributions
In Section G include anyone who was a member of the SMSF at any time during the year but is not a member on 30 June. This could include:
- deceased members (even if there was money in their account on 30 June)
- former members who left the SMSF by rolling out all their benefits
- former members who left the SMSF by being paid all of their benefits as a super lump sum or the final payment of an income stream.
For Simple Fund 360 to populate Section G an end date will need to be entered into The Member List