11 Dec 13 ATO says lodge newly registered SMSF annual returns on time
The ATO advises that the Self-managed superannuation fund (SMSF) annual return 2013 for new registrants is due on 28 February 2014.
Newly registered funds that did not have assets set aside for the benefit of their members and did not commence operating in their first year of registration may request a return not necessary (RNN) for their first year only.
SMSFs that were granted a RNN as a new registrant in 2011-12 and are now legally established, must lodge a 2013 annual return by 28 February 2014. If these funds have not yet set aside assets for the benefit of members and have not operated, their registration is required to be cancelled.