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

Schedule 2   Approved SMSF auditors

Part 3   Application and transitional provisions

71   Applications before 1 July 2013 for registration as an approved SMSF auditor

(1) A person who, before 1 July 2013, applies for registration as an approved SMSF auditor is taken, in the circumstances prescribed by a regulation, to have met the one or more requirements of paragraph 128B(1)(a) of the Superannuation Industry (Supervision) Act 1993, as amended by this Schedule, prescribed by that regulation.

(2) This item does not affect the operation of subsection 128B(2) of that Act as so amended.