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Section K: Trustee or Director's Declaration

All trustees are equally responsible and accountable for managing the SMSF and making sure it complies with the law. The signing of this declaration confirms that all trustees/directors have authorised this return. Signing this declaration confirms that the information supplied is true and correct.

This return should be authorised by all trustees of the SMSF and documented as such in the SMSF's records. As well, all trustees should ensure that the audit undertaken on the SMSF has been reviewed by all trustees before this return has been authorised.

Penalties may be imposed for false or misleading information in addition to penalties relating to any tax shortfalls.


Preferred trustee or director contact details

Enter the name and contact details of the individual (not the tax agent) that the ATO can contact if required.

A contact phone number or e-mail address must be provided.

Non-individual trustee

If the trustee is not an individual, then provide the details of the corporate trustee.

ABN of non-individual trustee

Time taken to prepare and complete this return

The Commissioner is committed to reducing the costs involved in complying with the SMSF's taxation and regulatory obligations. The trustee's response to this item is voluntary.

When completing this item consider the time, rounded up to the nearest hour, which you spent:

  • reading the return instructions

  • collecting the necessary information to complete this return

  • making any necessary calculations, and

  • actually completing this return or putting the tax affairs of the SMSF in order so that the information can be handed to the SMSF's Tax Agent.

Include the time both the trustee and tax agent spent in preparing and completing the return. This includes the time spent by any other person whose assistance was obtained in doing this.

Tax Agent's Declaration

I declare that the Self-managed superannuation fund annual return 20nn {current income year} has been prepared in accordance with the information provided by the trustees, that the trustees have given me a declaration stating that the information provided to me is true and correct, and that the trustees have authorised me to lodge this annual return.

If the tax agent is a partnership or a company, this declaration must be signed in the name of the partnership or company by a person who is registered as a nominee of that partnership or company and the person's name must be provided at this item.

Tax Agent's contact details

List the name and contact details, including

  • Title

  • Family name

  • Given name

  • Tax agent's practice

  • Tax agent's phone number

  • Reference number (meaning the code the tax agent has allocated to the client in the tax ledger (the Return Code)

  • Tax Agent Number (meaning the Tax Agent's registration number).

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