Having original documents may be the only acceptable way of proving SMSF trust deed variations have been properly executed, a specialist lawyer has said.

A fully documented history of an SMSF’s trust deeds is required to establish the validity of any variations made to this element of the fund’s paperwork, a law partner has said.

Corporate trustees can still execute deeds electronically after the government extended measures exempting them from having to do so face to face using ink and paper.