Directors of a corporate SMSF must obtain their director identification number prior to being appointed, according to new rules introduced on Monday.

An application for a director identification number will only be required once regardless of when it is used or activated.

The specific process to apply for a director ID number remains confusing for SMSF trustees who are seeking help from service providers.

Directors of corporate SMSF trustees have been warned severe penalties can be issued for non-compliance with the new director ID regime.