I have an Aussie friend at work who is transferring his UK pension to Australia. He asked me if I knew whether he has to fill in this form https://www.ato.gov.au/Forms/Tax-pay...uper-transfer/. I am not really sure so thought I would ask here. He has been back in Australia for 6 years but spent a long time in the UK before hand. My feeling is, probably yes, due to the capital growth.