Self-managed superannuation fund annual returns

The Self-managed superannuation fund annual return (NAT 71226) comprises your income tax, regulatory and member contributions reporting.

You should lodge the self-managed super fund (SMSF) annual return for the relevant year:

Make sure your return is completed in its entirety, including SMSF auditor details, otherwise your lodgment will be rejected.

As SMSFs assess their own tax debt or refund, a notice of assessment will not be issued. The lodgment of the return is deemed to be an assessment.

To access the instructions for the relevant year, refer to Self-managed superannuation fund annual return instructions (NAT 71606).

Lodgment due date

Not all funds have the same lodgment due date. You should familiarise yourself with your fund's lodgment obligations.

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Voluntary disclosure

If you make a mistake in relation to information provided in your SMSF annual return, you may wish to make a voluntary disclosure. You can do this by lodging an amended SMSF annual return.

To make a voluntary disclosure about an unrectified regulatory contravention, you should complete the SMSF regulatory contravention disclosure form or apply in writing.

See also:

Amending the SMSF annual return

To amend your SMSF annual return, which is an approved form, you should resubmit the whole return, not just the parts you want to change. Let us know it's an amendment by answering 'yes' at question 5.

If your amendment is for the 2010–11 or earlier income years, you must use the paper return form even if your agent lodged the original return through ELS.

If you have access to the Tax Agent Portal, you can lodge an amendment request through the Portal by providing a full SMSF annual return.

SMSFs that have access to the Business portal can request an amendment via the portal. To access the Business portal, you'll need an AUSkeyExternal Link

All other amendments must be requested using the paper SMSF annual return form.

The Self-managed superannuation fund annual return instructions (NAT 71606) can assist you to complete the SMSF annual return.

Last modified: 16 Jun 2016QC 23881