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Instructions to complete your annual return

Instructions for completing a SMSF annual return. You must complete at least 6 sections (A, C, D, (F and/or G), H, K).

Last updated 6 August 2024

Section A: SMSF information – items 1 to 10

Instructions for completing Section A, items 1 to 10 – SMSF information.

Section B: Income – item 11

Complete this section if the SMSF has assessable income 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. Calculate the amount of tax and other charges payable, or refundable to, the SMSF.

Section E: Losses – item 14

Complete this section if the SMSF has tax losses 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, other transactions, 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 the financial arrangement provisions apply to the SMSF.

Section J: Other information

Complete this section of 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 for the SMSF annual return.

QC72625