The requirement to lodge a tax return, the due date, and the acceptable method for lodging the return, statements and schedules are set out in the legislative instrument for the lodgment of returns, which is registered on the Federal Register of Legislative Instruments at comlaw.gov.auExternal Link
For funds with an income year ending on 30 June 2015, the statutory due date for lodgment is 31 October 2015. The Commissioner may allow later lodgment dates that are published on ato.gov.au/super funds
If the fund has a substituted accounting period, further information is available on ato.gov.au by searching for 'substituted accounting period' or 'SAP'.
If you do not lodge the fund’s tax return along with all the required information and schedules by the due date, a penalty for failing to lodge on time may apply. A general interest charge (GIC) will begin to accrue from the due date for payment on any amount that is due until the amount is paid in full. See Penalties and interest charges.
You must also keep records so that, if required, we can verify the information you reported on the tax return; see Record keeping requirements.
Do not attach any payments to the tax return; see Payment.