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

72   Approved auditors of superannuation entities that are not self managed superannuation funds

(1) The amendment made by item 5 of this Schedule does not affect the continuity of any regulations made for the purposes of the definition of approved auditor in subsection 10(1) of the Superannuation Industry (Supervision) Act 1993 that are in force immediately before this item commences.

(2) However, this item does not apply to the extent that those regulations apply to an auditor of a self managed superannuation fund.