Superannuation Industry (Supervision) Amendment Regulation 2012 (No. 6) (330 of 2012)
Schedule 1 Amendments
[2] Subregulation 1.04 (2)
substitute
Approved auditor
(2)For the purposes of paragraph (b) of the definition of approved auditor in subsection 10 (1) of the Act, the following class of persons is specified, namely individuals each of whom is:
(a)registered, or taken to be registered, as an auditor under Division 2 of Part 9.2 of theCorporations Act 2001; or
(b)the Auditor-General of the Commonwealth, a State or a Territory, or a delegate of the Auditor-General.