When setting up an SMSF, you need to subscribe to an SMSF messaging service and apply for an electronic service address (ESA). An ESA is used to process rollovers and receive contributions.

You can only use an ESA where you have subscribed with the SMSF messaging provider. ESA's can expire so make sure your ESA remains active.

If you need to make rollovers from your SMSF, ensure your chosen ESA is able to provide these services. If it doesn’t, you will not be able to roll money in or out of your SMSF.

Check your ESA provider allows for both contributions and rollovers – if you need both services.

If your members will be receiving employer contributions, they need to provide the employer with the SMSF’s ABN, financial institution details and the chosen ESA.

Update your fund’s ESA details with the ATO through Online services for business, a registered agent or by phoning the ATO on 13 10 20.

Visit the ATO website for information about an electronic service address and a register of SMSF messaging providers.