Self-managed super funds
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The SMSF annual return is more than an income tax return. You also provide important regulatory information and contributions information about each member.
All SMSFs need to lodge an SMSF annual return with us each year in order to:
There is a lodgment concession available for newly registered funds that have not started operating in their first financial year of registration.
In most cases, SMSF annual returns are lodged electronically by your tax agent.
The lodgment and (where applicable) payment dates are generally:
Failure to lodge your SMSF annual return by the due date can result in penalties and the loss of your SMSF’s tax concessions.
You can’t lodge the SMSF annual return until the audit of your SMSF has been finalised, as you need information from the audit report to complete the regulatory information in the return.
Our electronic lodgment system (ELS) will not accept an SMSF annual return if at the end of the financial year, the SMSF has no assets or no members, unless that is the year the fund is wound up (being a trust, an SMSF must have assets set aside for the benefit of its members to legally exist).
Newly registered SMSFs must generally lodge their annual return by 28 February following their first financial year (for self-preparers – 31 October following their first financial year). There is a concession for funds that have not started operating in their first financial year of registration. In certain circumstances, we may allow an RNN (return not necessary) concession for this year.
To apply for this concession you must notify us in writing advising us that your fund:
Write to us at:
Australian Taxation OfficePO Box 1128Penrith NSW 2740
Key lodgment dates for SMSFs
To amend your SMSF annual return you need to resubmit the whole return. Make sure you tick 'yes' in section A at question 5.
Because information on the SMSF annual return is inter-related, changing one label on the form is likely to require labels in other sections of the form to be amended too. For this reason, we need you to always complete the form in full, not just the parts you want to amend, and provide contributions information for all members, not just the member whose contributions you need to change. For the same reason, you can’t request amendments just by writing to us with the correct details.
If you have access to the Business portal you can lodge an amendment request through the portal by providing a full SMSF annual return.
For more information on registering for the Business portal visit auskey.abr.gov.au
All other amendments must be requested by using the paper SMSF annual return form.
You can't use the amendment form available for tax agents to lodge your amendment.
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