If your self-managed super fund (SMSF) held assets, such as super contributions or other investments as at 30 June 2025 you'll need to lodge a SMSF annual return (SAR) for the 2024–25 financial year.
The SAR is more than a tax return. It's a requirement to report super regulatory information, member contributions and pay the SMSF supervisory levy. Refer to the 2025 SAR instructions for more information.
If you lodge through a tax agent, you may have up to the 15 May to meet your obligations - your agent can confirm your due date. Just make sure you provide your agent with all the information they need to lodge your return well before the due date and contact your agent early to make sure they can lodge on time, as an extension may not be granted if you haven't provided the information in a timely manner. For more information, see Lodging and paying.
If you've engaged a new tax agent, you'll need to nominate them to confirm they're the authorised representative for the fund. For further guidance, see How to nominate your registered agent.
Trustees must also appoint an approved SMSF auditor no later than 45 days before lodgment. Before lodging your SAR, your SMSF's audit must be finalised and the SAR must contain the correct auditor details
If your fund doesn't have any assets, you need to either submit a return not necessary, request or cancel your fund's registration if you no longer wish to have an SMSF.
Remember, not all SMSFs have the same lodgment due date.
Newly registered SMSFs and SMSFs with overdue SARs for prior financial years (excluding deferrals) should have lodged by 31 October 2025.
All other self-preparing SMSFs (unless we asked you to lodge on a different date) should have lodged their SAR by 28 February 2026.
If you had an earlier lodgment date you should act now.
Failing to lodge your SAR on time can result in the compliance status of your SMSF on Super Fund LookupExternal Link being changed to 'regulation details removed' which may prevent rollovers and employer contributions being made to the fund.
When lodging your SAR, we encourage you to report your Australian business number (ABN), so our systems match your members correctly.
For more information, see Trustee reporting obligations checklist (PDF, 2.1MB)This link will download a file or SMSF support services.
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