Fill Out ATO SMSF Trustee Declaration (NAT 71089) Online
Trustee declaration
Australian Taxation Office
Declaration that new trustees or directors of a self managed super fund understand their duties and responsibilities under the law.
Reviewed July 2026
How it works
- 1
Open the form. The official PDF loads straight into the editor, no download needed first.
- 2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
- 3
Download your PDF. Save the completed form, ready to print or submit.
The SMSF trustee declaration (NAT 71089) is the Australian Taxation Office document every new trustee, or director of a corporate trustee, of a self managed super fund must sign. By signing it you acknowledge that you understand your legal duties under the Superannuation Industry (Supervision) Act 1993, from the sole purpose test to investment restrictions and record keeping. The declaration must be signed within 21 days of becoming a trustee or director.
You can complete the declaration in the Universal PDF editor, insert the fund name and your details, and download the finished PDF for signing in front of a witness. The ATO reissues the declaration from time to time as the law changes, so confirm you have the current version from ato.gov.au before signing.
What the declaration covers
The document is less a form than a structured statement of duties. It walks through the sole purpose of providing retirement benefits, trustee duties such as acting honestly, exercising skill and care, acting in members' best financial interests, and keeping fund assets separate from personal assets, the requirement to prepare and regularly review an investment strategy, the rules on accepting contributions and paying benefits, and the investment restrictions covering lending to members, acquiring assets from related parties, borrowing, and in-house assets.
It also sets out the administrative obligations: retaining minutes and trustee records for at least ten years, keeping financial statements for at least five, appointing an approved SMSF auditor each year, lodging the annual return, and notifying the ATO of changes to the fund within the required timeframes.
Who must sign it
Every new trustee of an SMSF, and every new director of an SMSF's corporate trustee, must complete their own declaration within 21 days of appointment. That applies whether the fund is newly established or you are joining an existing fund.
You must also complete it if you have undertaken a course of education in compliance with an ATO education direction, or if you are a legal personal representative acting as trustee for a member under a legal disability, a member for whom you hold an enduring power of attorney, or a deceased member. The ATO strongly recommends completing an approved trustee education course before signing.
How to complete it
Completion is straightforward, but read before you sign:
- Insert the full name of the fund at the top of the declaration.
- Read every section and make sure you genuinely understand each duty and restriction. If anything is unclear, speak to a professional adviser or phone the ATO before signing.
- Print your name, then sign and date the declaration.
- Have a witness aged 18 or over sign and date it as well.
- Each new trustee or director completes a separate declaration of their own.
Where the declaration goes
Nowhere, in the usual sense. You do not send it to the ATO unless the ATO specifically requests it. Instead, keep the signed declaration with the fund's records for at least ten years, or for as long as you remain a trustee or director if that is longer, and be ready to produce it if the ATO asks.
Failing to sign within 21 days, failing to retain the declaration, or failing to produce it on request can attract administrative penalties.
Frequently asked questions
No, not unless the ATO asks for it. You keep the signed declaration with the fund records for at least ten years and make it available on request.
Within 21 days of becoming a trustee of the SMSF or a director of its corporate trustee.
Anyone aged 18 or over. The witness signs and dates the declaration alongside you.
No. A separate declaration must be completed and signed by each new trustee or director.
The Commissioner can impose administrative penalties, issue rectification or education directions, disqualify you from acting as a trustee, remove the fund's complying status, or prosecute in serious cases. The declaration exists precisely so trustees cannot claim they were unaware of these obligations.
The ATO strongly recommends completing an approved trustee education course first, and lists the approved courses on ato.gov.au. It is also worth discussing the role with a professional adviser if you are unsure about any duty.
Related forms
Universal PDF is an independent product and is not affiliated with or endorsed by any government agency. Forms are provided from official government sources; always confirm you have the current version before filing.
This form is reproduced from official Australian Government sources, © Commonwealth of Australia, and where applicable is used under a Creative Commons Attribution licence. Universal PDF is not affiliated with or endorsed by any Australian government body; always confirm you have the current version on the official site.