Registering an SMSF for an ABN

The ATO has provided the following advice regarding self-managed superannuation funds (SMSFs) applying for an ABN.  The guidance is probably most relevant where a person aged over 65, who is not working, wishes to set up a new SMSF and roll over into that SMSF an amount from another fund.  If you have any issues, please contact our office.

An SMSF cannot be registered if no assets are held.  Therefore:

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