Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:15
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 15
Character Range: 29741–31485

15  Lodgment of return and statement for self managed superannuation funds
 (1) Under paragraph 35D(2)(b) of the SISA, the reporting period for lodgment of a return under section 35D is the period that ends on the day that the person is required to lodge their income tax return.
Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2024, which must be lodged with the Commissioner in accordance with this instrument.
Note 2:  The reporting period for lodgment of a return under section 35D begins at the end of the year of income.
 (2) Under subsection 390-5(6) in Schedule 1 to the TAA, for a superannuation plan that is a self managed superannuation fund:
 (a) the period mentioned in subsection 390-5(1) is the 2024 year; and
 (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument.
Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2024 which must be lodged with the Commissioner in accordance with this instrument.
Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018.