You must answer all questions that apply to the Fund, are mandatory, or require a yes or no answer.
Where a question is not mandatory and does not apply to the fund, leave the answer box blank.
Where a question requires a yes or no answer, print X in the relevant box.
Print neatly in BLOCK LETTERS, using a black pen.
Print one character per box and don't write outside the boxes provided.
For more information about lodging and paying the Fund income tax return 2024, see How to lodge and pay your fund tax return.
APRA regulated superannuation funds
Superannuation funds that were regulated by Australian Prudential Regulation Authority (APRA) at any time during the income year ending 30 June 2024 must use the Fund income tax return 2024 to lodge their tax return.
For the types of funds regulated by APRA, see Table 1.
Self-managed superannuation funds
Superannuation funds that are self-managed superannuation funds (SMSFs) under the Superannuation Industry (Supervision) Act 1993 (SISA) at 30 June 2024 must use the Self-managed superannuation fund annual return 2024 to lodge information relating to income tax, regulatory and member contribution details. This includes an SMSF that was non-complying in 2023–24 or that was established or wound up during 2023–24. A SMSF is defined in Appendix 3 of the Self-managed superannuation fund annual return instructions 2024.
Find more information on how to make Changes to your SMSF.
Part year or approved substitute period
If the tax return is for part of an income year, show the dates for that period.
If, with the leave of the Commissioner, a fund adopts an accounting period being the 12 months ending on some date other than 30 June, show the dates for the approved substitute period.
Continue to: Section A: Fund information
Return to: Instructions to complete the fund income tax return 2024