The reporting frequency under the TBAR Framework is generally determined by the Total Superannuation
Balances (TSB) of all members of your SMSF.
If your SMSF is required to report TBAR on a quarterly basis, you need to report events to the ATO
within 28 days after the end of the quarter in which the event occurs.
If your SMSF is required to report TBAR on an annual basis, you need to report events to the ATO by the due
date for lodging the SMSF's Annual Return for the Financial Year in which the event occurs.
To determine the reporting frequency of your SMSF, please visit our website
here.