SMSF Supervisory Levy 2013/14 - New SMSFs

The Supervisory Levy for new SMSFs (ie established during the 2014 financial year) is $518 (being $259 for the 2014 financial year and an advance payment of $259 in respect of the 2015 financial year).

The Supervisory Levy for new SMSFs (ie established during the 2014 financial year) which are wound up during the 2014 financial year is $259.  The same SMSF, if wound up in the 2015 financial year, would have paid a levy of $518 for the 2014 financial year but Nil levy for the 2015 financial year.