If your SMSF had assets, such as cash or other investments at any time during the 2024–25 financial year, then you must lodge a SMSF annual return (SAR) for the 2024–25 financial year.
Your lodgment due date will depend on your circumstances. If your SMSF is new and you are preparing the SAR yourself, your due date is 31 October 2025. You will also need to lodge by this date if you have previously lodged a SAR late.
You must also appoint an SMSF auditor no later than 45 days before you need to lodge your SAR. Before lodging your SAR, an audit must be finalised and the SAR must contain the correct auditor details.
Failing to lodge your SAR on time can result in the compliance status of your SMSF being changed to 'regulation details removed' on Super Fund LookupExternal Link. This may prevent rollovers and employer contributions being made to the fund.
If you need help with lodging your SAR, contact a registered tax agent as soon as possible to make sure they can lodge on time as an extension may not be granted. In some instances, you may still have to lodge by 31 October 2025, even if you appoint a tax agent.
If you nominate a new registered agent you'll need to confirm they're the authorised representative for the fund.
If your fund does not have any assets, you need to either make a return not necessary request or cancel your fund's registration if you no longer wish to have an SMSF.
When preparing your SAR you should refer to the 2025 SAR instructions.
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