Reminder: Lodging SMSF returns
To help prepare for lodgment, the ATO is reminding those with SMSFs that their fund’s audit report needs to be completed before their SMSF annual return can be lodged.
This is especially important for new registrants (i.e., those SMSFs registered in the 2012/13 year), as their 2013 SMSF annual return is due on 28 February 2014.
Note that newly registered funds that did not have assets set aside for the benefit of their members and did not commence operating in their first year of registration may request a ‘return not necessary’ for their first year only.
However, funds that were set up in the 2012 year that have not yet set aside assets for the benefit of members, and have not operated, must have their registration cancelled.
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