SMSF administration and reporting

Trustee obligations include arranging an annual audit, keeping appropriate records and reporting fund's operation.

Last updated 1 April 2025

Media: SMSF annual obligations
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiubfshbrdExternal Link (Duration: 1:37)

SMSF record-keeping requirements

How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.

How to notify us of changes to your SMSF including trustees, directors of the corporate trustee and contact details.

Appoint an SMSF auditor to audit your fund each year, minimum 45 days before you need to lodge your SMSF annual return.

How self-managed super funds (SMSFs) are taxed, what is assessable income, and what are allowable deductions.

The deductible expenses incurred by a complying SMSF that trustees can claim.

Methods for calculating exempt current pension income and if actuarial certificates are required.

What, when, how and why SMSF trustees value assets for preparing fund accounts, statements and the SMSF annual return.

How to lodge an SMSF annual return (SAR) once your SMSF's audit is finalised.

Which events SMSFs must report using the transfer balance account report (TBAR).

How to respond to SMSF commutation authorities and what happens after you respond.

QC23329