The ATO will not accept an SMSF registration if they decide that:

• one of the trustees have not met the trustee or registration eligibility requirements
• they can’t confirm the identity of all the fund's trustees or directors of the corporate trustee
• a trustee of the SMSF isn’t able to run an SMSF within the rules.

The ATO considers factors such as:

• history of insolvency
• crimes related to dishonesty
• previous SMSF history, and
• information about identities that have been used fraudulently.

If your SMSF registration is selected for a risk review, the ATO will review your application and may ask for further documents to support your registration.