Lodgment program 2011-12 - details of the program

Super lodgment obligations

Key lodgment end dates for super funds

The table below outlines the key lodgment dates for the major obligations for super providers, together with other tax obligations.

For more information about the obligations, visit Superannuation funds.

Lodgment due date	Description
28 July 2011	Superannuation guarantee contributions, for quarter 4 (1 April - 30 June), 2010-11 - contributions to be made to the fund by this date. If an employer does not pay minimum super contributions for quarter 4 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly form with us by 28 August 2011. The super guarantee charge is not tax deductible.
14 August 2011	DASP data records for the 2010-11 year that form part of the PAYG withholding payment summary annual report.
28 August 2011	Superannuation guarantee charge (SGC) statement - quarterly form for quarter 4 (1 April - 30 June), 2010-11 (if required contributions were not made by the due date). The super guarantee charge is not tax deductible.
28 October 2011	Superannuation guarantee contributions, for quarter 1 (1 July - 30 Sept), 2011-12 - contributions to be made to the fund by this date. If an employer does not pay minimum super contributions for quarter 1 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly form with us by 28 November 2011. The super guarantee charge is not tax deductible.
31 October 2011	Income tax return for all super funds where one or more prior year income tax returns were outstanding as at 30 June 2011 (if all outstanding prior year returns have been lodged by this date, the 2011 return will be due as in the normal program). Income tax return for super funds prosecuted for non-lodgment of prior year income tax returns and advised of a lodgment due date of 31 October 2011. DASP annual report. Australian Prudential Regulation Authority (APRA) annual return and audit report - lodgment with APRA. Lost members report for the period 1 January 2011 to 30 June 2011.
28 November 2011	Superannuation guarantee charge (SGC) statement - quarterly form for quarter 1, (1 July - 30 Sept) 2011-12 (if required contributions were not made by the due date). The super guarantee charge is not tax deductible.
1 December 2011	Payment of income tax for taxable large/medium business super funds (lodgment of return due 15 January 2012).  Payment of 2011 income tax for super funds where one or more prior year income tax returns were outstanding as at 30 June 2011 (lodgment of 2011 return was due 31 October 2011). Payment of 2011 income tax for super funds where fund was prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2011.
15 January 2012	Income tax return for taxable large/medium business super funds as per latest year lodged - unless required earlier (payment for these super funds was due 1 December 2011).
28 January 2012	Superannuation guarantee contributions, for quarter 2, (1 Oct - 31 Dec) 2011-12 - contributions to be made to the fund by this date. If an employer does not pay minimum super contributions for quarter 2 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly form with us by 28 February 2012. The super guarantee charge is not tax deductible.
28 February 2012	Income tax return for non-taxable large/medium business super funds as per latest year lodged. Income tax return for new registrant (taxable and non-taxable) SMSFs. Payment (if required) is also due on this date. Income tax return for new registrant large/medium business super funds. Payment (if required) is also due on this date. Superannuation guarantee charge statement - quarterly form for quarter 2, (1 Oct - 31 Dec) 2011-12 (if required contributions were not made by the due date). The super guarantee charge is not tax deductible.
31 March 2012	Income tax return for super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers). Payment (if required) is also due on this date.
28 April 2012	Superannuation guarantee contributions, for quarter 3, (1 Jan - 31 March) 2011-12 - contributions to be made to the fund by this date. If an employer does not pay minimum super contributions for quarter 3 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly form with us by 28 May 2012. The super guarantee charge is not tax deductible.
30 April 2012	Lost members report for the period 1 July 2011 to 31 December 2011.
15 May 2012	Fund income tax return not required earlier and not eligible for the 5 June lodgment concession date. Payment (if required) is also due on this date.
28 May 2012	Superannuation guarantee charge statement - quarterly form for quarter 3, (1 Jan - 31 Mar) 2011-12 (if required contributions were not made by the due date). The super guarantee charge is not tax deductible.
5 June 2012	Income tax return for super funds which were non-taxable or received a refund as per latest year lodged and are non-taxable or will receive a refund in current year. Note: This concession is only available to super funds with a lodgment end date of 15 May 2012. It is not available to large/medium business taxpayers or funds with an earlier due date.

Newly registered SMSFs

Income tax returns for new registrant (taxable and non-taxable) SMSFs are due for lodgment on 28 February 2012.

An SMSF is not legally established until the fund has assets set aside for the benefit of members.

Our systems will not process nil returns and the supervisory levy does not need to be paid for newly registered SMSFs that:

• are yet to be legally established
• have no assets set aside for the benefit of members.

Tax agents and trustees cannot lodge a Lodgment of income tax return(s) not necessary (NAT 0536) form for an APRA regulated super fund or an SMSF.

However, where an SMSF does not have assets set aside for the benefit of members and has not started operating, trustees or tax agents can ask us in writing to either:

• cancel the registration of the ABN
• flag their record as 'RNN' if the SMSF meets all the following conditions
• registered in the 2010-11 financial year
• was not operating by 30 June 2011
• has not received contributions or rollover amounts by 30 June.

To do so, you can e-mail us at LodgmentconcernsforSMSFs@ato.gov.au and advise us of the following:

• the name of the SMSF
• TFN
• ABN
• the date the fund was legally established with assets placed into the fund.

Where the fund has not received assets within a reasonable period of the date it registered, the ABN may be cancelled. Older funds which do not have assets set aside for the benefit of members should cancel their ABN and re-register the fund when assets are available to be transferred or contributed to the fund.

When a SMSF that has previously advised that a return was not necessary, is legally established and needs to lodge a return for the first time; the due date of that first return will be the new registrant due date, currently 28 February.

You cannot lodge an RNN form (NAT 0536) for an APRA regulated super fund or an SMSF.

Audit requirements

All SMSFs must have their financial accounts and statements for the fund audited each year by an 'approved' auditor. The auditor must assess the fund's overall compliance with the Superannuation Industry (Superannuation) Act 1993 and associated regulations (a compliance audit) and the fund's financial statements (a financial audit).

The auditor must provide the audit report prior to the due date for lodgment of the Self-managed superannuation fund annual return. The return must not be lodged until the audit of the fund has been finalised. Approved auditors are generally members of one of the professional accounting organisations specified in the Superannuation Industry (Supervision) Regulations 1994.

For more information, refer to Self-managed superannuation funds - Role and responsibilities of approved auditors.

Member contributions statements

The member contributions statements (MCS) for an APRA regulated super fund must be lodged by 31 October 2011.

SMSFs will provide member contributions information when completing the SMSF annual return.

For more information about super obligations, visit Superannuation funds.

Sections within Obligation type

• Activity statements
• Annual PAYG instalment notice
• Gross domestic product adjustment will be set at 4% for the 2011-12 income year
• Income tax returns
• FBT return
• Franking account return
• PAYG withholding payment summary annual report
• TFN report for closely held trust - transitional concession
• PAYG withholding annual report (no ABN withholding)
• PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents)
• PAYG withholding annual report (payments to foreign residents)
• Annual investment income report
• Venture capital deficit tax return
• Super lodgment obligations