Show download pdf controls
  • Contribution reserve strategy: How to complete the SMSF annual return

    We updated the SMSF annual return instructions to provide additional guidance when you have used a contribution reserve strategy as outlined in TD 2013/22.

    To ensure correct reporting, it is important you review examples 1 and 2 when completing the Request to adjust concessional contributions form (NAT 74851), and follow the SMSF annual return 2016 instructions.

    Approved auditors should check the updated instructions and make sure their clients correctly completed their SMSF Annual Return 2016.

    See also:

      Last modified: 07 Oct 2016QC 50271