[The Auditors Institute Ltd]

Hello Kate

Thanks for the question.

As a general proposition, when it comes to who can validly witness a document that changes a deed to a trust (which would include an SMSF) the witness ought not to be a beneficiary of the trust.

Hence the concern raised in the question.

In brief, I agree with the suggestion that in this instance a Deed of Rectification (appropriately signed executed) would be an appropriate remedy for the problem at hand.

Best regards

The Auditors Institute