Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)

Schedule 2   Administrative directions and penalties for contraventions relating to self managed superannuation funds

Superannuation Industry (Supervision) Act 1993

16   After paragraph 104A(2)(b)

Insert:

(ba) if paragraph (1)(c) applies - sign a declaration in the approved form that he or she understands his or her duties as trustee of a self managed superannuation fund, or as director of a body corporate that is such a trustee (as appropriate), no later than 21 days after completing the course of education; and