Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 2 Approved SMSF auditors
Part 2 Other amendments
Superannuation Industry (Supervision) Act 1993
42 Paragraph 253(a)
After "superannuation entities", insert ", approved SMSF auditors and audits of self managed superannuation funds".