Superannuation Industry (Supervision) Act 1993


Division 3 - Obligations for self managed superannuation funds  


35D(1)   Lodgment.  

Each trustee of a superannuation entity that was a self managed superannuation fund at any time during a year of income must, within the reporting period, or within such longer period as the Commissioner of Taxation allows, ensure that the Commissioner of Taxation is given a return under this section.

35D(2)   Period for lodgment.  

The reporting period is the period that begins at the end of the year of income and whose length is:

(a) prescribed by the regulations for the purposes of this paragraph; or

(b) if the length of the period is not prescribed - specified, by legislative instrument, by the Commissioner of Taxation.

35D(3)   Form of return.  

The return must:

(a) be in the approved form; and

(b) contain the information required by the form in relation to the fund in respect of that year of income or in relation to another year of income, or both.


The approved form of return may require a trustee to set out the tax file number of the entity. See subsection 299U(2) .

35D(4)   [ Offence]  

A person commits an offence if the person contravenes this section.

Penalty: 50 penalty units.

35D(5)   [ Strict liability]  

A person commits an offence if the person contravenes this section. This is an offence of strict liability.

Penalty: 25 penalty units.


For strict liability , see section 6.1 of the Criminal Code .


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