LodgeiT

Question: Why is tax not 15% flat for SMSF? 

Answer: For complying funds tax is 15%. For non-complying is 45%

All assessable income for a non-complying SMSF is taxed at 45%, whether arm's length income, non-arm's-length income or arising from a change in the SMSF's tax status. In the tax return you have provided, it is showing as non Australian superfund.

Please refer to this ATO guide here