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  • SMSF supervisory levy - 2013 to 2017 financial years

    The following tables show the amounts SMSFs will have to pay under the new SMSF supervisory levy payment arrangements for the 2012-13 to 2016-17 financial years.

    SMSF annual return

    Continuing fund

     

    Not newly registered

    Newly registeredFootnote1

     

    Levy payable

    Year of levy

    Levy payable

    Year of levy

    2013

    $191
    +$130
    =$321

    100% of 2013
    +50% of 2014Footnote2

    $191
    +$130
    =$321

    100% of 2013
    +50% of 2014

    2014

    $129
    +$259
    =$388

    50% of 2014Footnote3
    +100% of 2015

    $259
    +$259
    = $518

    2014
    +2015

    2015

    $259

    2016 only

    $259
    +$259
    =$518

    2015
    +2016

    2016

    $259

    2017 only

    $259
    +$259
    =$518

    2016+
    2017

    2017

    $259

    2018 only

    $259
    +$259
    =$518

    2017+
    2018

     

    SMSF annual return

    Winding-up fund

     

    Not newly registered

    Newly registered

     

    Levy payable

    Year of levy

    Levy payable

    Year of levy

    2013

    $191

    2013 only

    $191

    2013 only

    2014

    $129

    50% of 2014

    $259

    2014 only

    2015

    Nil

    N/A

    $259

    2015 only

    2016

    Nil

    N/A

    $259

    2016 only

    2017

    Nil

    N/A

    $259

    2017 only

    See also:

    Footnote 1
    Apply the appropriate levy below if the SMSF's annual return for that year is the fund's first return. For subsequent years, apply the levy for 'not newly registered' funds.

    Return to footnote 1 referrer

    Footnote 2
    Rounded up to whole dollar.

    Return to footnote 2 referrer

    Footnote 3
    Rounded down to whole dollar.

    Return to footnote 3 referrer

    Last modified: 08 Mar 2018QC 35359