CMN.ATO.SMSFAR.437186: Financial institution account details for tax refunds should not be the same as the account for super contribution and rollover.

Validation Error 

This validation occurs when the 'I would like my tax refunds made to this account.' checkbox is not selected on, and the bank account details entered into Fund's bank details entered in Section A 7 is the same as the bank details entered into 'Financial institution account details for tax refunds' section.

How to resolve this Validation Error 

To resolve this issue, either:

1. Toggle on the 'I would like my tax refunds made to this account.' 
2. Change the bank details entered into the 'Financial institution account details for tax refunds' section so that the details entered are a different bank account to Fund's bank account.