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Section A: SMSF Fund details

For information and news, see Self-managed super funds on the ATO website.

For instructions on the SMSF annual return, see Self-managed superannuation fund annual return instructions on the ATO website.

This section covers all Fund and Auditor details requirements.

For information about where integrated data is sourced, refer to Names and Addresses in tax returns.

Item 1 - Tax file number (TFN)

The TFN defaults from the Return Properties General tab

Item 2 - Name of self-managed superannuation fund (SMSF)

If the client and return have been set up correctly, the following information will default into the relevant fields in a newly created return:

  • All front cover names and addresses
  • All back-page Tax Agent Declaration details, as entered in the Control Record for the relevant Agent.

If the fund name is legally changed, you must advise the ATO of the change by either updating it online at or completing the Change of details for superannuation entities (NAT 3036) at the time the change is made.
Refer to Names and Addresses in tax returns.

Item 3 - Australian Business Number (ABN) (if applicable)

Funds without ABNs are strongly encouraged to apply for one online at or lodging the Application for ABN registration for superannuation entities (NAT 2944).

Item 4 - Current postal address

This address will be used for the issuing of any assessments raised from this return and other correspondence.

Refer to Names and Addresses in tax returns.

Item 5 - Annual return status

Is this an amendment to the SMSF’s 2018 return?

Amendments to the annual return may be prepared and lodged electronically by selecting Preparation > Amend and following the prompts. Refer to Amending Lodged Returns.

This item is not available for data entry. It is available for facsimile returns being lodged over the counter at your Lodging Office.

Is this the first required return for a newly registered SMSF?

The response to this question defaults to No. On [F3] validation a warning may generate to advise you to check this response, if:

  • The Date of establishment/incorporation on the Return Properties PAYG/Lodge tab for this return shows the SMSF has been registered within the last 18 months, and
  • The response to the above question is No.
Item 6 - SMSF Auditor

From 1 July 2012, Approved Auditors of SMSFs can register with the Australian Securities and investments Commission (ASIC).

From 1 July 2013, Approved Auditors must register with ASIC to be able to conduct audits of SMSFs.

ASIC maintains a public register of Approved Auditors who are registered with them. You can check whether your auditor is registered and search for a registered auditor by visiting the ASIC website. You should check that your auditor is registered with ASIC each year before engaging the auditor to complete your annual audit.

SMSF Auditor Number (SAN)

ASIC issues a registration number to Approved Auditors who register with them. Enter the approved auditor's registration number in the field provided.

Use Agent’s details?

Select Y at this question to pre-fill the auditor details for the default agent for the practice as recorded on the Control record refer to Names/Audit or those details recorded for the Audit tab for the agent named on the Return Properties Staff tab. Alternatively, key them in the fields as advised below:

Label A - Date audit was completed

Before the annual return can be lodged the SMSF is required to be audited even if no contributions or payments were made during the income year. Enter at label A the date the audit was completed; the date must be within the current income year.

Label B - Was Part B of the audit report qualified?

SMSF trustees may be penalised for making a false or misleading statement.

If the report is qualified, select Yes from the list. Otherwise select No.

Label C - If the audit report was qualified, have reported compliance issues been rectified?

If the answer at label B is Yes, you need to provide an answer at label C by selecting Yes or No from the list.

For information on auditing standards and independence, refer to the standards of your professional association as well as considering the Auditing Standard issued by the Auditing and Assurance Standards Board at

Item 7 - Electronic Funds Transfer

The account details provided previously are NOT retained when the return is rolled forward. You must complete the bank details each year

This consists of three parts, A, B and C:

  • There are two sets of fields provided for Bank details A and B.

  • C is to advise the Electronic service address (ESA).

A & B - Bank details

The first set of bank details fields A is the account to which the ATO will make super payments, and also pay refunds unless you have a separate account for receiving refunds. Do NOT enter the bank details of the Agent’s Trust Account at A. This field is mandatory as the Fund must have a financial institution.

Do not insert a tax agent's financial institution account details at A. The details at A must be for a financial institution account that belongs to the SMSF. Complete B if you want tax refunds to go to an account that does not belong to the SMSF.

The ATO will not use the details at A if they are for a tax agent's bank account.

If refunds are to be received into the Agent’s Trust Account, you will need to complete the bank details fields at B.

Follow the screen instructions and only complete part B if the details at B differ from those at A.

You may select pre-recorded bank details for the SMSF or for the Agent’s trust account where the refund will be paid directly to the Trust account.

To complete these details, select from the list at the prompt Select bank a/c details from:

  • A: 1 or 2 - Up to two sets of bank account details may be stored in the Return Properties, Bank A/cs tab and either of these may be selected from the list provided on the front cover. Refer to Return Properties - Bank a/cs.

  • B: If the Tax Agent uses a Trust Account to receive refunds, then these Bank Account details may be used by selecting ‘Agent’ from the list:

  • If an agent is selected on the Return Properties Staff tab the account details will default from those recorded under Maintenance > Agents > Properties > Banking tab for the Agent named on the Staff tab. Refer to Banking Details for Agents

  • If the agent on the Return Properties Staff tab is blank, then the account details will default from those recorded for the Practice under Utilities > Control Record > Banking tab. Refer to Setting up your Control Record Properties for Banking.

Alternatively, enter the details directly into the fields provided at this item:

  • The bank state branch (BSB) number. This six-digit number identifies the financial institution. Do not include spaces, dashes or hyphens in the number.

  • The Account number. You cannot use an account number with more than nine characters. Do not include spaces in the account number.

  • The account name, as shown on the fund’s account records with spaces between each word and between initials. If the fund's account name has more than 32 characters, provide the first 32 characters only. Do not abbreviate the first 32 characters in any way.

If these details are incomplete or incorrect, no EFT will take place.

Direct debit

For information phone the ATO 1800 802 308 or download the direct debit request from the ATO website.

C - Electronic Service address alias

SMSFs that receive employer contributions (other than from an employer that is a related-party) are required to have an electronic service address (ESA) obtained from a registered service provider to enable electronic remittances to be sent when employers make super contribution payments. The ESA will also be used by the ATO to inform you of any super payments made to the SMSF by the ATO.

Enter at C your electronic service address alias. The ATO will use it to send electronic remittances of ATO super payments that it makes to your SMSF.

An ESA is not an email address, not is it of the SMSF or the contact details of the SMSF messaging provider.

If your SMSF does not have an ESA, you will be sent a manual remittance about any super payments made to your SMSF.

For more information about getting an electronic service address, see SMSF messaging providers.

Item 8 - Status of SMSF

If the SMSF does not meet the definition of Australian super fund at any time during the income year, the SMSF is NOT a complying SMSF and it will not receive the concessional rate of tax.

If you are the trustee of an SMSF and you are planning on going overseas, we suggest that you consider whether your SMSF will still be an Australian super fund.

Label A - Australian Superannuation Fund

For superannuation fund residency rules, refer to Taxation Ruling TR 2008/9 Income tax; meaning of Australian superannuation fund’ in subsection 295-95(2) of the Income Tax Assessment Act 1997 available on the ATO website.

If the SMSF does not meet the above definition of Australian superannuation fund throughout the income year, the SMSF will lose its complying SMSF status and it will pay extra tax.

if you are the trustee of an SMSF and you are planning on going overseas, we suggest that you consider the effect that will have on the residency of the SMSF.

Label B - Fund benefit structure

Select from the list the code that best describes the benefit structure of the fund.

Label C - Does the fund trust deed allow acceptance of the Government's Super Co-contribution and Low Income Super Contribution?

Answer the question yes or no.

Item 9 - Was the fund wound up during the income year? (SMSF)

If the trustees have lodged all applicable returns, paid all outstanding debts, paid out (or transferred) all member benefits and cancelled the fund's ABN (if applicable) either via or lodging a Registration, cancellation or change of details (NAT 2955-07.2007) form, select Yes to this question.

The date of winding up the fund must be in the current income year or substituted accounting period.

For an SMSF that was wound up during 2017–18, you must complete M Supervisory levy adjustment for wound up funds at section D.

Item 10 - Exempt current pension income

For more information see the ATO website.

Did the fund pay an income stream to one or more members in the income year?: A ‘Yes’ response to this question will require other labels at item 10 to be completed. A ‘No’ response will move focus to the first Income label.

Label A - Exempt current pension income amount

Tax provides a grid at this label for dissection of the amount.

CCH References

13-050 Superannuation funds

13-060 Self-Managed Superannuation Funds

13-100 Australian superannuation fund

13-710 Deduction - contributions by employers

13-800 Regulation of superannuation funds

25-430 Means of Payment

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