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  • Ancillary fund return 2014




    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Ancillary funds must submit an ancillary fund return to us.


    An ancillary fund return is not an income tax return.

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    Ancillary funds must ensure that any benefit (money or property) bestowed is distributed only to a fund, authority or institution endorsed under Subdivision 30-B of the Income Tax Assessment Act 1997 as a deductible gift recipient (DGR) under item 1 of the table in section 30-15 of that Act. A benefit must not be bestowed on a fund, authority or institution that is endorsed as a DGR under item 2 of the table.

    Further information

    The Australian Business RegisterExternal Link shows whether a DGR is covered by item 1 or 2.

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    How to submit the return

    The Private ancillary fund guidelines 2009 advise that a private ancillary fund will need to lodge a return in the form approved by the Commissioner of Taxation for private ancillary funds to use.

    The Public ancillary fund guidelines 2011 advise that a public ancillary fund will need to lodge a return in the form approved by the Commissioner of Taxation for public ancillary funds to use.

    Get it done

    For the period 1 July 2013 to 30 June 2014, or an approved substitute accounting period, the approved form for both private and public ancillary funds is the Ancillary fund return 2014 (PDF, 469KB).

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    You may type directly into this form before printing or you may print the form and write the information.

    If typing, first check that you can save a copy of the completed form to your computer. Enter some text into the first field, save and close the file, then re-open it to check that the text you entered is displayed.

    If you cannot save the form, print a completed copy before you close it.

    After you have completed and printed the form, you need to sign it.

    Mail your completed ancillary fund return to the address provided on the form.

    Further information

    For help completing the ancillary fund return, refer to the step-by-step instructions provided in the Ancillary fund return instructions 2014.

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    Do not submit the ancillary fund's audit report and financial statements unless you need to do so because of particular circumstances, such as the winding-up of the fund.

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    Lodgment due date

    The Commissioner sets the lodgment due date for the ancillary return form through individual notices issued under section 163 of the Income Tax Assessment Act 1936.

    The notices we will issue for the 2013–14 financial year will generally have a lodgment due date of 28 February 2015.


    If you are unable to lodge your return by the lodgment due date on the notice issued to you, phone us on 1300 130 248 before the due date to find out if you can arrange extra time to lodge.

    Failure to provide the completed return by the lodgment due date may result in the imposition of an administrative penalty.

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    Last modified: 24 Sep 2014QC 42434