Thanks for the clarification. I would prefer Bank Transfer Clearing as the account name as its more self explanatory and this would only be used for online banking transfers. If you happen to use cheques for the transfer then you need to use Spend Money and Receive Money.
Ok, so the PAYG is the tax payable on the earnings of the superfund. Therefore in the BS - Equity section you would have accounts for Retained Earnings and Taxation on Earnings. The nett of these two would be re-distributed annually to the Liability Contributors accounts.
The PAYG amount on the BAS would be a payment posted to the Taxation on Earnings account.
As the income would be primarily be GST free - interest, dividends, rent (excluding commercial rent) there would be very little GST to pay, but service charges (property management/brokerage) could generate GST refunds.
If the GST related income (not total income - including interest/dividends) is below the GST threshold then you could consider not being GST registered, but consult your advisors on that point.