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.