Key lodgment due dates
|
Lodgment due date |
Description |
|---|---|
|
28 July 2024 |
Super guarantee contributions for quarter 4 2023–24 (1 April – 30 June 2024) to be made to the fund. Note: If an employer does not pay minimum super contributions for quarter 4 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 August 2024. |
|
14 August 2024 |
Departing Australia superannuation payment (DASP) data records for the 2023–24 year that form part of the PAYG withholding payment summary annual report. |
|
28 August 2024 |
Lodge and pay Superannuation guarantee charge (SGC) statement – quarterly form for quarter 4 2023–24 (1 April – 30 June 2024) if required contributions were not made by the due date. |
|
28 October 2024 |
Super guarantee contributions for quarter 1, 2024–25 (1 July – 30 September 2024) to be made to the fund. Note: If an employer does not pay minimum super contributions for quarter 1 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 November 2024. |
|
31 October 2024 |
Tax return for all super funds where the Trustee has been advised to lodge by this date, or one or more prior-year tax returns were outstanding as at 30 June 2024 (if all outstanding prior-year returns have been lodged by 31 October 2024, the 2024 tax return will be due as in the normal program). Tax return for super funds prosecuted for non-lodgment of prior-year tax returns and advised of a lodgment due date of 31 October 2024. DASP annual report. Australian Prudential Regulation Authority (APRA) annual return and audit report – lodgment with APRA. Report lost members for the period 1 January – 30 June 2024. |
|
28 November 2024 |
Lodge and pay Superannuation guarantee charge (SGC) statement – quarterly form for quarter 1, 2024–25 (1 July – 30 September 2024) if required contributions were not made by the due date. The super guarantee charge is not tax deductible. |
|
1 December 2024 |
Payment of income tax for taxable large and medium super funds (lodgment of tax return due 31 January 2025). Payment of 2023 income tax for super funds where one or more prior-year tax returns were outstanding as at 30 June 2024 (lodgment of 2024 tax return was due 31 October 2024). Payment of 2024 income tax for super funds where fund was prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2024. |
|
28 January 2025 |
Super guarantee contributions for quarter 2, 2024–25 (1 October – 31 December 2024) to be made to the fund. Note: If an employer does not pay minimum super contributions for quarter 2 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 February 2025. |
|
31 January 2025 |
Tax return for taxable large and medium super funds for latest year lodged – unless required earlier (payment for these super funds was due 1 December 2024). |
|
28 February 2025 |
Tax return for non-taxable large and medium super funds by latest year lodged. Annual return for new registrant (taxable and non-taxable) SMSFs, unless they were advised of a 31 October 2024 due date at finalisation of a review of the SMSF at registration. Payment (if required) is also due on this date. Tax return for new registrant large and medium super funds. Payment (if required) is also due on this date. Lodge and pay Superannuation guarantee charge statement – quarterly form for quarter 2, 2024–25 (1 October – 31 December 2024) if required contributions were not made by the due date. |
|
31 March 2025 |
Tax return for super funds with total income in excess of $2 million in latest year lodged (excluding large and medium taxpayers). Payment (if required) is also due on this date. |
|
28 April 2025 |
Super guarantee contributions for quarter 3, 2024–25 (1 January – 31 March 2025) to be made to the fund. If an employer does not pay minimum super contributions for quarter 3 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 May 2025. |
|
30 April 2025 |
Report lost members for the period 1 July – 31 December 2024. |
|
15 May 2025 |
Fund tax return not required earlier and not eligible for the 5 June lodgment concession date. Payment (if required) is also due on this date. |
|
28 May 2025 |
Lodge and pay Superannuation guarantee charge statement – quarterly form for quarter 3 2024–25 (1 January – 31 March 2025) if required contributions were not made by the due date. |
|
5 June 2025 |
Tax returns for super funds that were non-taxable or received a refund by latest year lodged and are non-taxable or will receive a refund in current year. Note: This concession is only available to super funds with a lodgment due date of 15 May 2025 – it is not available to large and medium taxpayers or funds with an earlier due date. |
Newly registered SMSFs
Annual returns for new registrant (taxable and non-taxable) self-managed super funds (SMSFs) are due for lodgment by:
- 31 October 2024 for SMSFs who prepare their own annual return
- 28 February 2025 for SMSFs who are tax agent clients, unless they were advised of a 31 October 2024 due date at finalisation of a review of the SMSF at registration.
An SMSF is not legally established until the fund has assets set aside for the benefit of members.
Our systems will not process returns with zero assets, and the supervisory levy does not need to be paid for newly registered SMSFs that registered in the 2023–24 financial year and:
- were not legally established
- had no assets set aside for the benefit of members.
You cannot lodge a Return not necessary (RNN) form, also known as a non-lodgment advice, for an SMSF.
However, if your SMSF does not have assets set aside for the benefit of members in the first year it was registered, you can ask us to either:
- cancel the fund's registration
- flag the SMSF's record as 'return not necessary' if it meets the following conditions and confirms in writing that
- although registered, it had no assets and did not receive contributions or rollovers in the first financial year
- it has provided documentary evidence of the date the SMSF first held assets and commenced operating, for example the SMSF's first bank statement
- it will be lodging future returns.
RNNs will only be granted in limited circumstances. We only consider RNN requests if the SMSF confirms and provides supporting evidence that it meets all the eligibility conditions.
Your written request should include the SMSF's name, TFN, ABN and documentary evidence of the date assets were first placed into the fund.
Using Practice mail in Online services for agents, select Superannuation as the topic, and choose from the following mail subjects:
- SMSF new registrant – Return Not Necessary request
- SMSF cancellation of registration where the fund has not been legally established.
All other funds that have not yet set aside assets for the benefit of members should cancel their registration and re-register when assets are available.
When an SMSF that has previously advised that an annual return was not necessary is legally established and needs to lodge an annual return for the first time, the due date of the first return lodged by a tax agent will be the new registrant due date, which is currently 28 February.
Audit requirements
All SMSFs must have their financial accounts and statements for the fund audited each year by an approved auditor. The auditor must assess the fund’s overall compliance with the Superannuation Industry (Superannuation) Act 1993 and associated regulations (a compliance audit) and the fund’s financial statements (a financial audit).
The auditor must provide the Independent audit report (IAR) before the due date for lodgment of the Self-managed superannuation fund annual return. The return must not be lodged until the audit of the fund has been finalised, it's important to enter in the auditor's details exactly as they are presented in the IAR. Auditors must be registered with the Australian Securities & Investments Commission as an approved SMSF auditor and have a valid SMSF auditor numberExternal Link (SAN).
Member Account Attribute Service and Member Account Transaction Service
APRA-regulated funds report member contributions information to us via the:
- Member Account Attribute Service (MAAS) – used for reporting updates to member account attributes within 5 business days
- Member Account Transaction Service (MATS) – used for reporting member contributions data within 10 business days.
APRA-regulated funds must report the 30 June balance for member accounts through MATS by 31 October each year.
Lost members can be reported via MAAS.
We have issued a fund reporting protocol to help superannuation providers and their administrators meet their legislative obligations for reporting.
Event-based reporting
Super funds have event-based reporting obligations due to the transfer balance cap.
The transfer balance account report (TBAR) is used to report transfer balance account events that affect a member's transfer balance.
From 1 July 2023, the administrative concession allowing SMSFs to report annually when all members have a total super balance of less than $1 million was removed.
All SMSFs must report events affecting members’ transfer balances within 28 days after the end of the quarter in which the relevant reporting event occurred.
APRA-regulated funds need to lodge a TBAR within 10 business days after the end of the month in which a transfer balance account event occurred. The MAAS and MATS services are used to create a TBAR. APRA funds report transfer balance account events through these services and the lodgment due dates for MAAS and MATS apply.