Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 2   Approved SMSF auditors

Part 1   Main amendments

Superannuation Industry (Supervision) Act 1993

1   Paragraph 6(1)(a)

Omit "the Commissioner of Taxation by paragraph (e) or (g)", substitute "ASIC by paragraph (da) or the Commissioner of Taxation by paragraph (e), (ea) or (g)".