[Awan Hammad]

Hi Jason

The section 104A requirement re ATO trustee declarations only applies to new trustees appointed after 30 June 2007.

Yes if the trustees have been appointed after 30 June 2007 and the declarations have been lost my view is yes the trustees should sign new ones and then there would be no reason then to qualify re this issue. You should also request that they sign a statement saying they lost the original declarations.

If other forum members have a different view please let the forum know.

Thanks

SMSF AAA