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  • SMSF supervisory levy - 2013 to 2018 financial years

    The following tables show the amounts self-managed super funds (SMSFs) will have to pay under the new SMSF supervisory levy payment arrangements for the 2012–13 to 2017–18 financial years. All dollar values are rounded to the whole dollar.

    SMSF annual return – continuing fund payments

    Financial year

    Not newly registered
    levy payable
    ($)

    Not newly registered
    year of levy

    Newly registered
    levy payable
    ($)

    Newly registered Footnote1
    year of levy

    2017–18

    259

    2019 only

    259 + 259 = 518

    2018 + 2019

    2016–17

    259

    2018 only

    259 + 259 = 518

    2017 + 2018

    2015–16

    259

    2017 only

    259 + 259 = 518

    2016 + 2017

    2014–15

    259

    2016 only

    259 + 259 = 518

    2015 + 2016

    2013–14

    129 + 259 = 388

    50% of 2014 + 100% of 2015

    259 + 259 = 518

    2014 + 2015

    2012–13

    191 + 130 = 321

    100% of 2013 + 50% of 2014

    191 + 130 = 321

    100% of 2013 + 50% of 2014

    SMSF annual return – winding-up fund

    Financial year

    Not newly registered
    levy payable
    ($)

    Not newly registered
    year of levy

    Newly registered
    levy payable
    ($)

    Newly registered
    year of levy

    2017–18

    Nil

    N/A

    259

    2018 only

    2016–17

    Nil

    N/A

    259

    2017 only

    2015–16

    Nil

    N/A

    259

    2016 only

    2014–15

    Nil

    N/A

    259

    2015 only

    2013–14

    129

    50% of 2014

    259

    2014 only

    2012–13

    191

    2013 only

    191

    2013 only

    See also:

    Footnote 1
    1 Apply the appropriate levy below if the SMSF's annual return for that year is the fund's first return. For subsequent years apply the levy for 'not newly registered' funds.

    Return to footnote 1 referrer

    Last modified: 09 Apr 2020QC 35359