You must provide information on each trustee and member to the ATO in order to be able to operate the SMSF effectively. For example, their name, date of birth and tax file number (TFN). This information will be required when you register your SMSF.

If you don’t provide this information, you can’t register your SMSF and:

• your fund can’t accept member contributions
• your fund must pay extra tax on some contributions
• members may not be able to receive super co-contributions, and
• there may be administrative delays if the ATO can’t identify the relevant person.