Lodgement dates from Super Funds

Lodgement dates from Super Funds

The lodgement dates for SMSFs have not been published for the 2015/2016 financial year. However looking at dates for the previous year can be used as an indicator for the lodgement dates for the upcoming year 2015/16 financial year.

Due date for lodgmentDue date for paymentDescription
31 Oct31 DecLodgement for superfunds with prior year returns outstanding
15 Jan1 DecLarge/medium superfunds whose 2014 tax return was taxable
28 Feb28 FebLarge/medium superfunds whose 2014 tax return was non-taxable.
28 Feb28 FebNewly registered superfunds


Key Superannuation rates and thresholds

Supervisory Levy for 2015 financial year


Not newly registered

Newly registered


Levy payable

Year of levy

Levy payable

Year of levy



2016 only

$259 +$259 =$518

2015 +2016


Concessional contributions cap

Concessional contributions include:

  • employer contributions (including contributions made under a salary sacrifice arrangement)
  • personal contributions claimed as a tax deduction by a self-employed person.

If you have more than one fund, all concessional contributions made to all your funds are added together and counted towards the cap.

Income year

Amount of general cap




Income yearCap for those aged 59 years or over on 30 June 2013Cap for those aged 49 years or over on 30 June 2014

About the Author

Charith Cooray

Charith Cooray (Accountant – B.Comm)

Charith holds a Bachelor of Commerce with a major in Accounting from Monash University, Clayton. While studying, Charith worked part time in the retail industry for two major department stores where he developed a strong customer focus.




This article was produced by Zimsen Partners. It is intended to provide general information only in summary format on accounting, business advisory and taxation issues. It does not constitute accounting advice, and should not be relied on as such.

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