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Instructions to complete your SMSF annual return 2025

Instructions for completing the SMSF annual return. You must complete at least 6 sections (A, C, D, (F and/or G), H, K).

Published 28 May 2025

Section A: SMSF information – items 1 to 10

Instructions to complete Section A, items 1 to 10 – SMSF information.

Section B: Income – item 11

Complete this section if the SMSF has assessable income during the 2024–25 income year.

Section C: Deductions and non-deductible expenses – item 12

You must complete Section C for the SMSF. Report all the SMSF's expenses, both deductible and non-deductible.

Section D: Income tax calculation statement – item 13

You must complete Section D. Calculate the amount of tax and other charges payable by, or refundable to, the SMSF.

Section E: Losses – item 14

Complete this section if the SMSF has tax losses or capital losses to carry forward to later income years.

Sections F and G: Member and supplementary member information

Complete Section F or G for the SMSF members to report contributions, other transactions, and accounts balances.

Section H: Assets and liabilities – items 15 and 16

You must complete Section H for the SMSF. Report all of the SMSF's assets and liabilities at 30 June 2025.

Section I: Taxation of financial arrangements – item 17

Complete this section if the taxation of financial arrangements provisions apply to the SMSF.

Section J and K: Other information and declarations

Instructions to complete sections J and K of the SMSF annual return.

QC104729