ATO SMSF Supervisory Levy 2025: Key Fees & Compliance Guide

The ATO SMSF Supervisory Levy 2025 is a mandatory fee that self-managed super fund (SMSF) trustees must pay annually to cover regulatory oversight. With 638,411 SMSFs managing over $1.02 trillion in assets, the Australian Taxation Office (ATO) ensures strict compliance through this levy.

Understanding who pays, how much, and key deadlines can help trustees avoid penalties and claim tax deductions. Let’s dive into what you need to know.

What Is the SMSF Supervisory Levy?

The levy is paid annually as part of an SMSF tax return.

✔ Existing SMSFs – $259 per year.
✔ New SMSFs – $518 in the first year (covers two years).
✔ No levy required if the SMSF is wound up, provided previous levies are paid.

Why Is the Levy Charged?

The levy funds SMSF compliance monitoring, audits, and enforcement to ensure:

✔ Superannuation laws are followed.
✔ Trustees receive guidance & education.
✔ Penalties are enforced for non-compliance.

Is the SMSF Supervisory Levy Tax-Deductible?

  • Yes! SMSFs can claim this levy as a tax deduction, reducing taxable income.

Common Mistakes SMSF Trustees Make

  • Missing payment deadlines, leading to ATO penalties.
  • Forgetting the advance levy, especially for new SMSFs.
  • Not accounting for fund liquidity, making payment difficult.

Are you making these mistakes? Check the full list here.


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