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
57 Section 268
After "a superannuation entity", insert "or approved SMSF auditor, or the conduct of an audit of a self managed superannuation fund".