Lodging the SMSF annual return
Your super fund must lodge a Self-managed superannuation fund annual return 2025 if it was either:
- a SMSF on 30 June 2025
- a SMSF that was wound up during 2024–25.
You can lodge the SMSF annual return:
- electronically using standard business reporting (SBR)
- with a registered tax agent
- by paper form.
For more information, see How to lodge and pay your SMSF annual return.
Get the SMSF annual return
To get a paper form Self-managed superannuation fund annual return 2025This link opens in a new windowOpens in a new window, go to our Publication Ordering Service (POS) at iorder.com.au.
Get the SMSF annual return instructions
The Self-managed superannuation fund annual return instructions 2025 aren't available in print.
You can create and save a PDF copy from this webpage – select the Print or Download PDF icon under the page heading then select PDF whole topic.
These instructions will help you complete the Self-managed superannuation fund annual return 2025 (SMSF annual return). However, they aren't a guide to income tax or superannuation law. Seek help from us or a registered tax adviser if these instructions don't fully cover your circumstances.
Who needs to complete an SMSF annual return?
Only SMSFs can use the Self-managed superannuation fund annual return 2025.
Super funds that aren't SMSFs at the end of 2024–25 must use the Fund income tax return 2025 instructions and, where required, report contributions and member account balances separately.
Your SMSF must lodge an SMSF annual return even if it doesn't have a tax liability.
Information you report in your annual return doesn't affect your member’s transfer balance account. You must report transfer balance cap events such as your member starting or commuting a retirement phase income stream separately, see Event-based reporting for SMSFs.
Using the SMSF annual return instructions
Work through these SMSF annual return instructions from the start (section A) to the finish (section K).
You must answer all mandatory items.
You must answer all items which apply to your SMSF.
Leave the answer box blank for all other items. If you leave the answer box blank, you will have specified a zero amount or that the item isn't applicable to you.
Read the instructions for each item to find out:
- whether you need to complete the item
- the information you must provide.
If a question doesn't apply to your SMSF, move on to the next item.
Continue to: What's new for SMSFs