Superannuation Laws Amendment (2014 Measures No. 1) Regulation 2014 (127 of 2014)

Schedule 1   Verification of rollovers for SMSFs

Superannuation Industry (Supervision) Regulations 1994

3   Subregulation 6.33E(5)

Repeal the subregulation, substitute:

(5) If the Commissioner of Taxation is unable to verify or validate the information, the trustee must, within 10 days of being advised of that by the Commissioner, tell the member of the outcome of the Commissioner’s enquiries.