When is my First SMSF Annual Return due?
Annual returns for newly registered SMSFs (taxable and non-taxable) are due for lodgement by:
– 31 October 2016 for SMSFs who prepare their own annual return
– 28 February 2017 for SMSFs who are tax agent clients.
ATO Website extract :
You need to lodge an annual return once the audit of your SMSF has been finalised. The SMSF annual return is more than an income tax return. It is also used to report super regulatory information, member contributions and pay the SMSF supervisory levy.
If your fund did not have assets in the first year it was registered, it may not need a return lodged for that year.