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02 Jul 2008 All super funds must lodge income tax returns

The ATO has advised that all superannuation funds must lodge an income tax return regardless of their income. They cannot lodge a ‘return not necessary’ (RNN) or ‘further return not necessary’ (FRNN) advice for their superannuation fund. If the superannuation fund is wound up they must lodge a final income tax return. For a copy of the ATO advice, go here

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