Overview
A Return Not Necessary (RNN) is a request made to the Australian Taxation Office (ATO) to advise that an SMSF is not required to lodge an SMSF Annual Return for a specific financial year.
This typically applies where an SMSF has been registered but has not yet commenced operations
Important
A Return Not Necessary (RNN):
- Cannot be prepared or lodged in Simple Fund 360
- Is not available as a lodgement option in the system
- Must be submitted directly to the ATO outside of Simple Fund 360
If an RNN is required, it must be completed manually with the ATO.
How to request a Return Not Necessary (RNN)
As RNN is not supported in Simple Fund 360, the request must be made directly with the ATO.
You can find ATO instructions here: