14 September 2026 at 9:26 am #20531
Yes – additional evidence linking the cryptocurrency wallets/holdings to the SMSF trustee is required, such as an exchange statement or other independent ownership evidence.
Otherwise a Reg.4.09A will be needed as the crypto cannot be linked to the SMSF, as well as the Part A qualification for crypto exchanges not being independently audited so that the transactions can be verified.