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

18   After paragraph 35C(5)(b)

Insert:

(ba) must, if it is approved for a superannuation entity that is a self managed superannuation fund, include a statement by the auditor as to the extent of the auditor's compliance with the auditor independence requirements referred to in paragraph 128F(d); and