The ATO has identified and released common SuperStream errors for lodgement of The SMSF Annual Return.
From the ATO:
We have identified SMSF annual returns (SARs) lodged with incorrect details at labels 7A, 7B and 7C.
Label 7A - Bank account (Superannuation payments)
The bank account nominated at label 7A of the SAR must be an account operated by the SMSF trustees. These account details should be unique to each SMSF and cannot be a common account used across multiple clients, such as your practice trust account.
We use the details at label 7A to make super and SuperStream payments directly to the SMSF. If you do not provide the correct details, these payments may be affected.
It is important to get this right for the 2016 SAR as we will only use bank account details we can confirm are unique to that SMSF. If you lodged 2015 SARs with incorrect details at label 7A, lodgment of a 2016 SAR with the correct (unique) bank account will correct it.
Label 7B - Bank account (tax refunds)
You can use label 7B to enter a different a bank account for tax refunds. You can also use this label if an SMSF fund has been wound up and a refund is expected.
Label 7C - Electronic Service Address (ESA)
If your client receives employer sponsored contributions you need to include a registered electronic service address at label 7C. The SMSF can obtain this address from a registered ESA provider.