My accountant set it up back in the 90's. Trust deed required, ESA number also now required to roll over funds. ATO site has info on that.
Deed can all been done online now. Visit https://www.trustdeed.com.au/smsf-tools.asp
My daughter set up her SMSF via the online site. Didn't seem to have any issues.
My accountant audits my fund.
There is a fair bit of administration so make sure you visit the ATO SMSF site and educate yourself on responsibilities of a Trustee.
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