Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 6   Financial reporting and auditing requirements for superannuation entities

Part 2   Amendments of other Acts

Superannuation Industry (Supervision) Act 1993

200   Paragraph 29P(2)(c)

Repeal the paragraph, substitute:

(c) any individual, company or firm that is the RSE auditor of the registrable superannuation entity;

(ca) any individual, company or firm that has been an RSE auditor of the registrable superannuation entity for the year of income of the entity;