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
Instructions to complete Section A, items 1 to 10 – SMSF information.
Complete this section if the SMSF has assessable income during the 2024–25 income year.
You must complete Section C for the SMSF. Report all the SMSF's expenses, both deductible and non-deductible.
You must complete Section D. Calculate the amount of tax and other charges payable by, or refundable to, the SMSF.
Complete this section if the SMSF has tax losses or capital losses to carry forward to later income years.
Complete Section F or G for the SMSF members to report contributions, other transactions, and accounts balances.
You must complete Section H for the SMSF. Report all of the SMSF's assets and liabilities at 30 June 2025.
Complete this section if the taxation of financial arrangements provisions apply to the SMSF.
Instructions to complete sections J and K of the SMSF annual return.
QC104729