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

17   Subsection 35C(1A)

After "a superannuation entity", insert "that is not a self managed superannuation fund".