Superannuation Industry (Supervision) Act 1993

Div 4 heading inserted by No 25 of 2008, s 3 and Sch 1 item 64, effective 26 May 2008.

S 131B(1) amended by No 61 of 2013, s 3 and Sch 1 item 105, by substituting " a superannuation actuary " for " an actuary " in paras (a) and (b), effective 1 July 2013.

S 131B(1) amended by No 158 of 2012, s 3 and Sch 2 item 34, by substituting " commits " for " is guilty of " , effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

S 131B(1) amended by No 82 of 2010 (as amended by No 136 of 2012), s 3 and Sch 6 item 62, by substituting " Penalty " for " Maximum penalty " in the penalty, effective 27 July 2010.

S 131B(2) substituted by No 158 of 2012, s 3 and Sch 2 item 35, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading. S 131B(2) formerly read:

131B(2)
A person is guilty of an offence if:

(a) the person holds themself out as an approved auditor; and

(b) the person is not an approved auditor.

Penalty: 50 penalty units.

S 131B(2) amended by No 82 of 2010 (as amended by No 136 of 2012), s 3 and Sch 6 item 62, by substituting " Penalty " for " Maximum penalty " in the penalty, effective 27 July 2010.

S 131B(2A) amended by No 61 of 2013, s 3 and Sch 1 items 106 and 107, by substituting " an RSE auditor " for " an approved auditor of a kind other than an approved SMSF auditor " in para (a) and substituting " an RSE auditor " for " such an approved auditor " in para (b), effective 1 July 2013.

S 131B(2A) inserted by No 158 of 2012, s 3 and Sch 2 item 35, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

S 131B(3) amended by No 29 of 2023, s 3 and Sch 6 item 262, by inserting note 3, effective 1 July 2023.

S 131B(3) amended by No 158 of 2012, s 3 and Sch 2 item 36, by substituting " Subsections (1), (2) and (2A) " for " Subsections (1) and (2) " , effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

S 131B inserted by No 160 of 2000, s 3 and Sch 3 item 33, effective 18 January 2001.