Instructions for completing the SMSF annual return. You must complete at least 6 sections (A, C, D, (F and/or G), H, K).
Section A: SMSF information – items 1 to 10
Instructions to complete Section A, items 1 to 10 – SMSF information.
Section B: Income – item 11
Complete this section if the SMSF has assessable income to report earned during the 2022–23 income year.
Section C: Deductions and non-deductible expenses – item 12
You must complete Section C for the SMSF. Report all the SMSF's expenses, both deductible and non-deductible.
Section D: Income tax calculation statement – item 13
You must complete Section D for the SMSF. Calculate the amount due or refundable to the SMSF.
Section E: Losses – item 14
Complete this section if the SMSF has tax or capital losses to carry forward to later income years.
Sections F and G: Member information and supplementary member information
Complete Section F or G for the SMSF members to report contributions and accounts balances.
Section H: Assets and liabilities – items 15 and 16
You must complete Section H for the SMSF. Report all of the SMSF's assets and liabilities at 30 June 2023.
Section I: Taxation of financial arrangements – item 17
Complete this section if the taxation of financial arrangements provisions apply to the SMSF.
Section J: Other information
Complete this section if the SMSF has made or is making a family trust election or an interposed entity election.
Section K: Declarations
Complete this section for the SMSF. Declare that you have met your obligations in relation to the SMSF annual return.