SMSF Tax Return Checklist
Superannuation Fund Tax Return Checklist
Name of taxpayer:
Address:
Preferred contact no.:
| Information | Information provided | Not applicable |
| Bank Statements | ||
| Bank statements for the period 1 July 2025 to 30 June 2026 | ||
| Details of all deposits and withdrawals | ||
| Cheque book butts and deposit books | ||
| Investments | ||
| Details of rent, leasing or hiring | ||
| Maturity notices for term deposits | ||
| Distribution statements from trusts | ||
| Dividend statements | ||
| Statements of returns of capital (from shares) | ||
| Contract notes and settlement statements for any shares purchased | ||
| Sell notes and settlement statements for shares sold (and original contract notes if possible) | ||
| Confirmation for units purchased in managed funds | ||
| Sell notes for units in managed funds sold (and original purchase notes if possible) | ||
| Managed funds distribution statements, annual tax statements and capital gains statements | ||
| Income received through trusts other than managed investments funds | ||
| Off-market transfer forms for any in-specie contributions | ||
| Details of any investments acquired from members or their associates during the income year | ||
| Details of any investments in related parties, including any outstanding distributions to be received | ||
| Details of artwork, collectables and personal use assets (storage, insurance, valuations) | ||
| Details of any other investment assets purchased and sold | ||
| Record of cryptocurrency wallet transactions (e.g. Bitcoin) |
| Information | Information provided | Not applicable |
| Contributions received | ||
| Records of all employer contributions (including salary-sacrifice contributions) | ||
| Records of any after-tax contributions (e.g. personal contributions) | ||
| Records of any contributions where no TFN was quoted | ||
| Records of any contributions on behalf of spouse | ||
| Records of any spouse contributions splits | ||
| Details of any unused cap amounts for concessional contribution available to carry forward (total superannuation balance must be less than $500,000 on 30 June) | ||
| Records of any downsizer contributions (up to $300,000 per person aged 55 or over) | ||
| Records of any withdrawal of first home super saver (FHSS) scheme contributions (and associated earnings) | ||
| Records of any contributions from disposal of small business assets under capital gains tax small business 15-year exemption or retirement exemption | ||
| Details of deductions for personal contributions | ||
| Written notices from members stating intention to claim deductions for their personal contributions | ||
| Acknowledgement notices by trustee to members confirming receipt of notice for personal contributions | ||
| Rollovers | ||
| Details of inward rollovers | ||
| Details of outward rollovers | ||
| Details of family law superannuation splitting payments and court orders | ||
| Insurance Policies | ||
| Copies of annual life insurance policy provided for members | ||
| Copies of death or disability policy provided for members | ||
| Benefits Paid | ||
| Details of any lump sum benefits paid to members | ||
| Details of any pensions paid to members, including copies of income statements/PAYG summaries if applicable | ||
| Details of any early release of benefits | ||
| Common Deductions | ||
| Death or disability premiums | ||
| Actuarial costs, accountancy fees and audit fees | ||
| Investment expenses, including nature of the expenses | ||
| Management and administrative expenses, including nature of the expenses | ||
| Other Information | ||
| Details of any derivatives and instalment warrants entered | ||
| Details of limited resources borrowing arrangements (LRBAs) | ||
| Auditor’s report for the previous financial year | ||
| Copies of Business Activity Statements and/or Instalment Activity Statements lodged for the income year | ||
| Copies of minutes of meetings | ||
| Copies of trustee declarations for any new trustees, or directors of corporate trustees | ||
| Copy of investment strategy | ||
| Record of all members as at 30 June | ||
| Has trustee/director become a disqualified person due to bankruptcy or conviction for dishonest conduct? | ||
| Details of any schemes involving non-arm’s length income (NALI) | ||
| Details of any schemes involving non-arm’s length expenditure (NALE) | ||
| Other receipts or outgoings received or incurred, including where uncertain if assessable/deductible |