Self-managed super funds (SMSFs) are subject to ongoing reporting obligations designed to ensure the Australian Taxation Office (ATO) maintains accurate and up-to-date records. Trustees are required to notify the ATO within 28 days of key changes affecting the fund, including changes to trustees, members, directors of a corporate trustee, the fund's contact details, address, or status.

Trustees are legally required to notify the ATO within 28 days of any of the following SMSF changes-

• Trustee changes: Appointment or removal of an individual trustee.
• Corporate trustee director changes: Appointment or cessation of a director.
• Member changes: Addition or removal of members.
• Fund status changes: E.g. winding up or commencement.
• Contact details: New authorized contact person, phone, email or fax.
• Fund address: New postal, registered or service address.

If a corporate trustee becomes ineligible to act—such as due to insolvency or ASIC deregistration—the SMSF must be restructured promptly to remain compliant with the SIS Act. Depending on the circumstances, trustees may need to:

When a trustee who is also a fund member resigns, their resignation must be formally documented in the trustee minutes. If the member has not reached preservation age, their super benefits must generally be rolled over to another complying superannuation fund.

1. Detect changes: Check with your clients that, have any trustees, members or directors changed? Has the fund address or contact person changed? Any fund status updates (e.g. new winding-up resolution)? Any new bank account or ESA?

2. Review trust deed: Confirm the deed allows the change. Draft and obtain signed resolution, deed variation or supplemental deed as needed. Ensure trustee declarations (NAT 71089) are signed by new trustees within 21 days of appointment. 

3. Lodge ASIC forms (if applicable): For corporate trustee changes, lodge ASIC Form 484 (director appointment/cessation) within 28 days. Keep evidence of lodgement (confirmation, receipt). 

4. Notify ATO: Update SMSF details on the Australian Business Register (ABR) or use form NAT 3036. Ensure that trustee changes, member changes, contact details, addresses and fund status are all reported within 28 days. Do not wait for the annual return to update these. 

5. Update bank/ESA: Promptly amend SMSF bank account details and electronic service address through ATO online services or the approved form. This triggers fraud-protection alerts.

6. Asset registers: If switching trustee structure (individual ↔ corporate), coordinate transfer of titles (property, securities) to reflect the new trustee. Inform banks and share registries of new signatories. 

7. Confirm registers: After lodgements, verify details on the ATO’s Super Fund Lookup and ABN registers, and the ASIC register (for company trustees) to ensure records are correct.

Maintaining the correct trustee structure is fundamental to SMSF compliance. Whenever trustees, members, or the corporate trustee's structure change, the fund must continue to satisfy the definition of an SMSF under the Superannuation Industry (Supervision) Act 1993 (SIS Act).  This requires every member of the fund to be either an individual trustee or a director of the corporate trustee.  If not, this means your fund won't meet the legal definition of an SMSF and you have 6 months to either: 

• restructure your fund to meet the definition
• voluntarily wind up your SMSF and roll the benefits into an APRA (Australian Prudential Regulation Authority) regulated fund.

• make your SMSF non-complying
• disqualify you as a trustee.

 Example- Where a trustee or corporate trustee director becomes disqualified (for example, due to bankruptcy or certain criminal convictions), they must immediately cease acting in that role and the ATO must be notified. Similarly, if a corporate trustee is deregistered by ASIC, the fund must be restructured promptly to maintain compliance.

Trustees can notify the ATO of changes to their SMSF through any of the following channels:

 The form can also be used to:

Using our SMSF Variation Service under SMSF Tools Section, you can make a range of changes to your Self-Managed Superannuation Fund (SMSF), including: