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

50   Subsection 256(1)

After "a superannuation entity", insert "or approved SMSF auditor, or relating to the conduct of an audit of a self managed superannuation fund,".