ATO Supervisory Levy changes
The ATO has decided to align the Supervisory Levy with APRA regulated funds and make all SMSF pre-pay the Supervisory Levy.
TABLE 1: SMSF supervisory levy payments from 2012–13 to 2015–16 for existing funds (from ATO webpage)
2013 |
$191 |
100% of 2013 |
$191 |
100% of 2013 |
2014 |
$129 |
50% of 20143 |
$259 |
2014 |
2015 |
$259 |
2016 only |
$259 |
2015 |
2016 |
$259 |
2017 only |
$259 |
2016+ |
For example in 2015, all SMSF will be prepaying the levy for 2016 $259.
Adjustments for newly setup funds or wound up funds will depend on the year the fund was established or wound up.
https://www.ato.gov.au/Rates/SMSF-supervisory-levy---2013-to-2016-financial-years/