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

Schedule 2   Approved SMSF auditors

Part 1   Main amendments

Superannuation Industry (Supervision) Act 1993

4   After paragraph 6(1)(e)

Insert:

(ea) the Commissioner of Taxation also has the general administration of Part 16 (other than section 128N) to the extent that:

(i) it relates to self managed superannuation funds; and

(ii) that administration is not conferred on ASIC by paragraph (da); and