Chicken or the Egg - Corporate Trustee or Director ID?

There are reports of some confusion around whether to establish a corporate trustee for an SMSF fund first, or obtain a Director ID. Mary Simmons from the SMSF Association says: " it makes sense that anyone who is considering setting up a new corporate trustee for an SMSF should get their director ID first and then proceed to setting up an SMSF ".

For more: ATO provides a little bit of extra info on DINs and SMSF Corporate Trustees

As a reminder, the timeline for obtaining a DIN is: