ATO issues final warnings on outstanding SARs
The ATO has issued its final alerts for SMSFs with outstanding SARs, warning that failure to lodge may lead to serious consequences.

In a recent online update, the ATO stated it has started to issue final warnings to self-managed super funds (SMSFs) with outstanding SMSF annual returns (SAR).
“These letters are being sent to SMSFs who have previously received two reminder letters from us,” the ATO said.
“These two reminder letters informed trustees which lodgement years were outstanding and warned of the consequences for the fund and its trustees.
“The final warnings will be sent to the postal and business address of the SMSF and each trustee individually.”
For those SMSFs that receive this warning letter and do not lodge all overdue SARs, the ATO warned the fund will be in breach of its obligations under the Superannuation Industry (Supervision) Act 1993 and will be at risk of being disqualified and having the SMSF registration cancelled.
“If you are unable to lodge immediately, you must send us a written response explaining why you should not be disqualified,” the ATO said.
“We urge all recipients of the final warning letters to take it very seriously.”
This forms part of ATO’s campaign on the non-lodgement of SMSF annual returns and the importance of lodging on time.
Meanwhile, it was also recently flagged that SMSFs struggling to lodge in time for the upcoming June lodgement period should seek deferrals immediately and should not expect a blanket extension from the ATO.
Tony Zhang
25 May 2021
smsfadviser.com
Latest eNewsletters
Hot Issues
- ASIC targeting high-pressure sales and inappropriate advice
- Investment and economic outlook, January 2026
- Australians not underspending their super
- Five financial steps for the new year
- ASIC warns investors on pump and dump scammers
- Don’t confuse contribution with roll-over when using proceeds from small business sale
- Missed SG exemption may not be problem
- Rare and vanishing: Animals That May Go Extinct Soon
- It’s super hump month. Make the most of it
- Three timeless investing lessons from Warren Buffett
- 2026 outlook: Economic upside, stock market downside
- Care needed with ceased legacy pensions
- What had the biggest impact on the sector in 2025?
- What does 2026 look like in the SMSF sector?
- It’s not just Div 296 that could face changes in 2026
- Which country produces the most electricity annually?
- AI exuberance: Economic upside, stock market downside
- Becoming a member of an SMSF is easy, but there are other things that need to be considered
- Investment and economic outlook, November 2025
- Move assets before death to avoid tax implications
- ATO issues warning about super schemes
- 12 financial tips for the festive season and year ahead
- Birth date impacts bring-forward NCCs
- Countries with the largest collection or eucalyptus trees
- How to budget using the envelope method
- Accountants united in support for changes
- Investment and economic outlook, October 2025
- Stress-test SMSF in preparation for Div 296
- Determining what is an in-house asset can help determine investment strategy
- Beware pushy sales tactics targeting your super
- Call for SMSF ‘nudge’ in DBFO package
- How Many Countries Divided From The Largest Empire throughout history

