The regulator said if a trustee is planning on registering a new self-managed super fund they should take note of the Christmas break time which begins at midday on 24 December until 8.30am on 2 January 2026.
During this time, ATO services, including SMSF registration processing, correspondence, and support will be temporarily unavailable. However, the tax office notes that trustees can still submit applications over this period.
It continued that to avoid delays in the processing of new SMSF registration or related queries, it is strongly recommended that trustees submit any outstanding documentation or requests before mid-December, noting that there is a significant backlog around this period which can lead to slower turnaround times and increased complaints.
In order to ensure a more expedient processing of new SMSF registration, the ATO said trustees should ensure all required registration documents are submitted early and avoid planning key fund activities during the shutdown period.
The ATO is also reminding SMSF trustees to confirm the date of their annual fund return with some due on 28 February 2026.
It stated that if an SMSF had assets, such as super contributions or other investments as of 30 June 2025, trustees will need to lodge an SMSF annual return for the 2024–25 financial year.
If a fund doesn’t have any assets, trustees will need to either make a return not necessary request or cancel the fund’s registration if they no longer wish to have a SMSF.
The office said SARs were due for newly registered SMSFs and those with overdue SARs for prior financial years (excluding deferrals) by 31 October 2025 while all other self-preparing SMSFs need to lodge their SAR by 28 February 2026.
If a SAR is lodged through a tax agent, trustees may have up to the 15 May 2026 to meet their lodgment obligation. If a new tax agent has been engaged, trustees need to nominate them to confirm they’re the authorised representative for the fund.
Failing to lodge an SAR on time can result in the compliance status of the SMSF on Super Fund Lookup being changed to “regulation details removed” which may prevent rollovers and employer contributions being made to the fund.
Furthermore, the ATO is reminding trustees that if they had transfer balance account events in the December quarter they must lodge a TBAR by 28 January 2026.
It stated that all SMSFs must report Transfer Balance Account events on a quarterly basis by lodging a transfer balance account report. These events must be reported irrespective of the member’s total superannuation balance.
TBARs for the December quarter are due by 28 January 2026. If no TBA event has occurred during the quarter, then no lodgement is required.
Trustees may need to lodge a TBAR sooner where a member has exceeded their personal transfer balance cap.
