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

32   Subsection 131A(1)

After "an approved auditor" (first occurring), insert "(other than an approved SMSF auditor)".