Register your SMSF

Before registering

A self-managed super fund (SMSF) can't be registered with us until it's been legally established.

To establish your fund, you must:

• choose your SMSF's structure
• appoint trustees
• check your SMSF is an Australian superannuation fund
• create the trust deed
• hold assets.

Once your fund is legally established, you then have 60 days to register it with us. If you don't meet this timeframe, you must provide reasons for the delay in writing or your application may be denied.

If you don't register your SMSF:

• your fund will not be an ATO regulated SMSF
• your fund will not be entitled to tax concessions
• employers will not be able to claim deductions for contributions they make to the fund.

You should also ensure your individual tax affairs are up to date, including your personal income tax returns.

How to register your SMSF

To register your SMSF, apply for an Australian business number (ABN) and a tax file number (TFN) on the Australian Business Register.

Register your SMSF

What to include in your registration

During the ABN application process, questions that refer to the 'applicant' refer to the SMSF, not the person filling out the form.

You will need to answer questions on the following topics in the application form:

• type of fund
• applying for an ABN and TFN
• taxation information
• resident status
• tax agent's details
• name of SMSF
• date SMSF came into existence
• SMSF business details
• authorised contact details
• associate details
• election to be regulated

Type of fund

Under the ABN entitlement tab, you will see questions that relate to the type of fund being registered. To help you get started, we provide the following guidance.

Type of fund questions

Question	SMSFs must answer
For taxation purposes which type of entity is the applicant?	Superannuation entity
What type of organisation is the applicant?	An ATO Regulated Self-Managed Superannuation Fund

Applying for an ABN and TFN

Under the Application detail tab, you will be asked if the SMSF you are registering currently has or previously held an ABN or TFN.

New SMSF applicants will not have an existing ABN or TFN and must apply for both to be registered as an SMSF.

If the SMSF previously held an ABN and it was cancelled in error, call us on 13 10 20 if you want it to be reinstated.

Taxation information

Under the Business information tab, you will be asked the following questions.

Tax information questions

Question	SMSFs must answer
What type of fund is the applicant?	Do not answer (leave blank)
If the fund is a trust or government organisation, what tier of government does it belong to?	Do not answer (leave blank)
What is the structure of the superannuation entity?	Accumulation fund

Resident status

Check if your SMSF is an Australian super fund to determine if it's considered an Australian resident for tax purposes.

Tax agent's details

If you are using the services of a tax agent, you can provide their registration number.

Recording your tax agent’s number against your ABN will enable them to undertake work on your behalf.

Name of SMSF

The name of the SMSF that you put on the registration form must be the name that you used when you created the fund's trust deed.

Do not use SMSF names that are identical or similar to another fund’s name or to an existing company or business name. We will check that you are able to use that name. If the name that you choose has already been used it may delay processing your registration and ABN application.

You can check whether your SMSF's name has been used previously at Super Fund LookupExternal Link.

Date SMSF came into existence

The SMSF came into existence on the date that you created the trust.

SMSF business details

You'll need to provide at least one business address for your SMSF.

The business location that you provide could be the home address of one of the trustees or the office of a professional that assists with the administration of the SMSF on an ongoing basis.

Authorised contact details

You must nominate at least one authorised contact. Your authorised contact can be:

• one of the SMSF's trustees
• the SMSF's appointed tax agent or SMSF professional.

Associate details

The associates of an SMSF are the:

• individual trustees
• corporate trustee
• members
• directors of a corporate trustee.

For all your associates, you'll need to provide:

• for individuals – their name, date of birth, position held and either their TFN or residential address
• for organisations – their legal name, ACN/ARBN/ABN if applicable, and either their TFN or address and date of formation.

We'll use these details to identify your associates in our existing records. If we can't identify or exactly match details of an associate, your registration and ABN application will be delayed or refused.

Election to be regulated

To register as an SMSF, you need to formally elect for the fund to be regulated by us. If you don't, your fund will not receive tax concessions and the members’ employers can't claim deductions for contributions.

Registering for GST

Most SMSFs don't need to register for GST because SMSFs mainly make input-taxed sales, and these don't count towards GST turnover.

SMSFs with an annual GST turnover of more than $75,000 must register for GST. Annual GST turnover doesn't include:

• contributions
• interest and dividends
• residential rent or income generated outside Australia.

However, it does include gross income from the lease of equipment or commercial property.

After registering

Once you have submitted your application, we will begin processing it.

While we are processing your application, you should continue to the next steps, including:

• setting up a bank account
• getting an electronic service address (ESA)
• creating an investment strategy
• preparing an exit plan.

Once you have set up a bank account and received an ESA, you must update your details with us.

Shortly after you complete the application, the fund will appear on ABN Lookup and Super Fund Lookup.

ABN Lookup

ABN LookupExternal Link shows the status of your ABN. Your SMSF will appear on ABN Lookup after your application has been processed and your fund is registered.

Super Fund Lookup

Super Fund LookupExternal Link shows the status of the SMSF's registration with us as the regulator.

Initially, your SMSF's Super Fund Lookup status may be displayed as 'Pending'.

Employers and other super funds will not transfer benefits to your fund until its status in Super Fund Lookup is displayed as 'Registered'. This takes up to 56 days. An SMSF with this status is treated as complying and is eligible to receive rollovers and employer contributions.

Within 7 days of the SMSF being displayed on Super Fund Lookup as 'Registered', a Notice of compliance will issue to the SMSF and their Super Fund Lookup status will then be displayed as 'Complying'.

If we have any concerns about your SMSF's eligibility, then your Super Fund Lookup status may be displayed as 'Regulation details withheld' while we take a closer look at your application.

Registration application delays

We will not accept your registration if we decide that:

• you have not met the trustee or registration eligibility requirements
• we cannot confirm the identity of all the fund's associates (trustees or directors of the corporate trustee)
• you or another trustee (or director) of the SMSF are not able to run an SMSF within the rules.

In many cases, the online registration and ABN application tool will check your answers as you enter them and will let you know that the SMSF cannot be registered (and an ABN cannot be provided) even before you submit the application.

In other cases where we cannot be sure of your eligibility based on your answers alone, we will withhold your registration while we investigate. You will be unable to transfer money from another super fund into your SMSF until we complete our investigation and register your SMSF.

For every SMSF applicant, we consider all the trustees and other entities that they have controlled. We consider factors such as:

• history of insolvency
• crimes related to dishonesty
• previous SMSF history
• personal lodgment and payment history
• super balance and income
• information about identities that have been used fraudulently.

If we have any concerns about your application, we will withhold your registration and contact you to let you know that we are investigating your application. Most of these cases are resolved in less than 56 days, but it can take longer where a more extensive investigation is needed, or the trustees do not assist us fully.