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

66   Subsection 284(5)

Repeal the subsection, substitute:

(5) ASIC and the Commissioner of Taxation must give each other a copy of any report they prepare under this section in relation to:

(a) a self managed superannuation fund; or

(b) an approved SMSF auditor; or

(c) a person who conducted, or is conducting, an audit of a self managed superannuation fund.