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

Schedule 2 Approved SMSF auditors

Repeal the paragraph, substitute:

(a) must give a copy of the report to:

(i) each trustee of the superannuation entity to which the investigation related; or

(ii) the approved SMSF auditor to whom the investigation related; or

(iii) the person who conducted, or is conducting, the audit to which the investigation related; and