Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p12
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 29076–32036

(1)           by 31 December 2023, if the entity's *year of income ends on 30 June 2023; or

       (2)           by the last day of the sixth month after the end of the entity's *adopted accounting period.

If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement.

Note:  Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time.

5.5  Date of lodgment of returns and statements by a trustee of a self managed superannuation fund

5.5.1 Returns under section 35D of the SISA

Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return.

Note:  The return under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2023 which must be lodged with the Commissioner in accordance with this instrument.

5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA

The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA.

Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds:

       (1)           the period mentioned in subsection 390-5(1) is the *income year; and

       (2)           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:

       (a)            The member information statements form part of the Self-managed superannuation fund annual return 2023 which must be lodged in accordance with this instrument.

       (b)           Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds):

       Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018

       Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018.

    6. Additional lodgment information
6.1  Deferral of time for lodgment of returns

Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in