The 2026 SMSF annual return and instructions are now available. It is important you complete and lodge your SAR by the due date so your SMSF remains compliant with tax and superannuation laws.
The updated instructions outline how to complete each section of the return which includes:
- Section A: SMSF information
- Section B: SMSF income
- Section C: Deductions and non-deductible expenses
- Section D: Income tax calculation
- Section E: Losses
- Sections F and/or G: Member and supplementary member information
- Section H: Assets and liabilities
- Section I: Taxation of financial arrangements
- Section J: Other information
- Section K: Declarations
You should work through the SMSF annual return instructions from the start (section A) to the finish (section K) answering all mandatory items.
Make sure you answer all items which apply to your SMSF.
As a trustee it's important you understand and meet your lodgment and compliance obligations. Use the instructions to complete your SAR, checking if there have been changes to your fund's structure, investments, or member contributions.
You can go to our website to access the SMSF annual return 2026 or 2026 instructions.
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