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

Schedule 2   Approved SMSF auditors

Part 2   Other amendments

Superannuation Industry (Supervision) Act 1993

16   At the end of subsection 35C(1)

Add:

Note: If the superannuation entity is a self managed superannuation fund, the person appointed must be an approved SMSF auditor.