By the definition of maximality, and . Since every pair of charts in is smoothly compatible, the same holds for any pair of charts taken from . Thus is a smooth atlas.
Suppose is a smooth atlas.
Let be the unique maximal smooth atlas containing . Since , the maximal smooth atlas determined by must be contained in . But a maximal smooth atlas cannot be properly contained in another. Thus the maximal smooth atlas determined by is . The same argument applies to , so and determines the same smooth structure.