Superannuation Legislation Amendment (Service Providers and Other Governance Measures) Act 2013 (61 of 2013)
Schedule 1 Amendments
Part 1 Amendments
Superannuation Industry (Supervision) Act 1993
37 Subsection 10(1)
Insert:
superannuation auditor means:
(a) an RSE auditor; or
(b) an approved SMSF auditor.