Short answer: No — the ATO Trustee Declaration (NAT 71089) cannot be electronically signed. A wet‑ink signature is required, including in NSW.

Why?

Although most SMSF documents can be digitally signed under the Electronic Transactions Act 1999, trustee declarations are specifically excluded because Superannuation Industry (Supervision) (SIS) legislation is exempt from the ETA.

A specialist SMSF auditor confirms:

• “Trustee declarations… must be signed with a wet signature.”

This places trustee declarations in the same category as other SIS‑exempt documents that cannot be electronically signed.

Supporting information

• SMSF documents that fall under Commonwealth law can generally be electronically signed unless they are exempt via the Electronic Transactions Regulations 2000.
• SIS Act documents (including trustee declarations) are expressly excluded from electronic signing under these rules.
  

So what does this mean in practice (including NSW)?

✔ Location‑based rules (e.g., NSW e‑signature laws) do not override Commonwealth SIS Act requirements.
✔ Because trustee declarations are a SIS Act requirement, wet‑ink signing is mandatory anywhere in Australia, including NSW.