Good morning. My question is regarding receiving BGL/Class generated feeds for shareholdings and dividend income for an SMSF and obtaining sufficient appropriate audit evidence. We have always been provided with the shareholding and dividend payment source documentation in addition to these feeds. We use the feeds (which show the fund name) and source documentation to do our third-party checks on ownership, existence and valuation. These reports in the past have always proved accurate when third party checks were done, and I have been assured by the accountants who use these feeds that they are accurate as they are fed directly from the share registries. The dividend reports are also reconciled in the software back to the holding reports and income comparison reports and so any discrepancy is picked up at this point. If I am can do 3rd party checks that confirm the existence, ownership and value of these shares, would the ATO consider this sufficient appropriate evidence for my audit workpapers? The reason for this question is that I have been asked by a client if we will accept the feeds as sufficient to work with, without supplying the source documents as they are not provided with them.