A superannuation entity must be set up correctly in line with the superannuation legislation to be entitled to an ABN.
Superannuation entities can apply for an ABN as an:
Your SMSF needs to be set up correctly so that it's eligible for tax concessions, can receive contributions and can be properly administered. You'll generally need the assistance of a qualiﬁed, licensed professional to set up an SMSF.
Getting an ABN isn't the first step in setting up an SMSF. You can apply for an ABN along with a tax file number (TFN) as part of registering the fund with the ATO.
A super fund that is regulated by APRA must have a trustee with a Registrable Superannuation Entity licence.
A super fund is non-regulated if it has not made an election to be regulated by APRA or the ATO.
If a super fund intends to be regulated, it will need to apply as an SMSF or an APRA-regulated super fund.
A pooled super trust:
An approved deposit fund: