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  • Super lodgment

    If your client is an employer with super guarantee obligations, a self-managed super fund (SMSF) or an APRA-regulated fund, they will have lodgment obligations.

    On this page:

    Key lodgment due dates

    Table: Key dates for super providers and for employers with super guarantee obligations

    Lodgment due date

    Description

    28 July 2018

    Super guarantee contributions for quarter 4 2017–18 (1 April – 30 June 2018) to be made to the fund.

    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 2018. The super guarantee charge is not tax deductible.

    14 August 2018

    Departing Australia Superannuation Payment (DASP) data records for the 2017–18 year that form part of the PAYG withholding payment summary annual report.

    28 August 2018

    Superannuation guarantee charge (SGC) statement – quarterly form for quarter 4 2017–18 (1 April – 30 June 2018) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.

    28 October 2018

    Super guarantee contributions for quarter 1, 2018–19 (1 July –30 September 2018) to be made to the fund.

    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 2018. The super guarantee charge is not tax deductible.

    31 October 2018

    Tax return for all super funds where one or more prior-year tax returns were outstanding as at 30 June 2018 (if all outstanding prior-year returns have been lodged by 31 October 2018, the 2018 tax return will be due as in the normal program).

    Tax return for super funds prosecuted for non-lodgment of prior-year tax returns and advised of a lodgment due date of 31 October 2018.

    DASP annual report

    Australian Prudential Regulation Authority (APRA) annual return and audit report – lodgment with APRA.

    Lost members report for the period 1 January – 30 June 2018.

    28 November 2018

    Superannuation guarantee charge (SGC) statement – quarterly form for quarter 1, 2018–19 (1 July – 30 September 2018) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.

    1 December 2018

    Payment of income tax for taxable large/medium super funds (lodgment of tax return due 15 January 2019)

    Payment of 2018 income tax for super funds where one or more prior-year tax returns were outstanding as at 30 June 2018 (lodgment of 2018 tax return was due 31 October 2018).

    Payment of 2018 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 2018.

    15 January 2019

    Tax return for taxable large/medium super funds for latest year lodged – unless required earlier (payment for these super funds was due 1 December 2018).

    28 January 2019

    Super guarantee contributions for quarter 2, 2018–19 (1 October –31 December 2018) to be made to the fund.

    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 2019. The super guarantee charge is not tax deductible.

    28 February 2019

    Tax return for non-taxable large/medium super funds by latest year lodged

    Annual return for new registrant (taxable and non-taxable) SMSFs, unless they were advised of a 31 October 2018 due date at finalisation of a review of the SMSF at registration. Payment (if required) is also due on this date

    Tax return for new registrant large/medium super funds. Payment (if required) is also due on this date

    Superannuation guarantee charge statement – quarterly form for quarter 2, 2018–19 (1 October – 31 December 2018) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.

    31 March 2019

    Tax return for super funds with total income in excess of $2 million in latest year lodged (excluding large/medium taxpayers). Payment (if required) is also due on this date.

    28 April 2019

    Super guarantee contributions for quarter 3, 2018–19 (1 January – 31 March 2019) to be made to the fund.

    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 2019. The super guarantee charge is not tax deductible

    30 April 2019

    Lost members report for the period 1 July – 31 December 2018.

    15 May 2019

    Fund 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 2019

    Superannuation guarantee charge statement – quarterly form for quarter 3 2018–19 (1 January – 31 March 2019) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.

    5 June 2019

    Tax returns for super funds that were non-taxable or received a refund by 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 due date of 15 May 2019 – it is not available to large/medium taxpayers or funds with an earlier due date

    Newly registered SMSFs

    Annual returns for new registrant (taxable and non-taxable) SMSFs are due for lodgment by:

    • 31 October 2018 for SMSFs who prepare their own annual return
    • 28 February 2019 for SMSFs who are tax agent clients, unless they were advised of a 31 October 2018 due date at finalisation of a review of the SMSF at registration.

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

    Our systems will not process returns with zero assets, and the supervisory levy does not need to be paid for newly registered SMSFs that registered in the 2017–18 financial year and:

    • were not legally established
    • had no assets set aside for the benefit of members.

    You cannot lodge a Return not necessary (RNN) form for an SMSF.

    However, if your SMSF does not have assets set aside for the benefit of members in the first year it was registered, you can ask us to either:

    • cancel the fund's registration
    • flag the SMSF's record as 'return not necessary' if it meets the following conditions and confirms in writing that   
      • although registered, it had no assets and did not receive contributions or rollovers in the first financial year
      • it has provided documentary evidence of the date the SMSF first held assets and commenced operating, for example the SMSF's first bank statement
      • it will be lodging future returns.
       

    RNNs will only be granted in limited circumstances. We only consider RNN requests if the SMSF confirms and provides supporting evidence that it meets all the eligibility conditions.

    Your written request should include the SMSF's name, TFN, ABN and documentary evidence of the date assets were first placed into the fund.

    Use the Tax Agent Portal mail option, selecting Superannuation as the topic, and choose from the following mail subjects:

    • SMSF cancellation of registration if the fund is not legally established
    • SMSF new registrant for a return not necessary request.

    All other funds that have not yet set aside assets for benefit of members should cancel their registration and re-register when assets are available.

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

    See also:

    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 before 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. Auditors must be registered with the Australian Securities & Investments Commission as an approved SMSF auditor and have a valid SMSF auditor numberExternal Link (SAN).

    See also:

    Member contributions statements

    The member contributions statements (MCS) for an APRA-regulated super fund must be lodged by 31 October 2018.

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

    Event-based reporting

    Super funds have event-based reporting obligations due to the transfer balance cap.

    The transfer balance account report (TBAR) is used to report events that affect a member's transfer balance.

    For an SMSF, timeframes for reporting are determined by the total super balances of all SMSF members.

    Where all members of an SMSF have a total super balance of less than $1 million, the SMSF can report this information at the same time as its annual return.

    SMSFs that have any members with a total super balance of $1 million or more must report events affecting members’ transfer balances within 28 days after the end of the quarter in which the event occurs.

    APRA-regulated funds need to lodge a TBAR within 10 business days after the end of the month in which a transfer balance account event occurred.

    See also:

    Last modified: 21 Nov 2018QC 34549