All Self-managed super funds (SMSFs) must report Transfer Balance Account (TBA) events on a quarterly basis by lodging a transfer balance account report (TBAR). These events must be reported irrespective of the member's total superannuation balance.
TBARs for the December quarter are due by 28 January 2026.
If no TBA event has occurred during the quarter, then no lodgement is required.
You may need to lodge a TBAR sooner where your member has exceeded their personal transfer balance cap.
Refer to Event-based reporting for SMSFs and the TBAR instructions when preparing your TBAR.
The easiest way to lodge is through Online Services for Business.
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