Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 6 Financial reporting and auditing requirements for superannuation entities
Part 2 Amendments of other Acts
Superannuation Industry (Supervision) Act 1993
238 At the end of section 130BA
Add:
(3) If the Regulator receives a notification under subsection (1) that relates wholly or partly to an audit of a registrable superannuation entity conducted in fulfilment of a requirement imposed by a provision of Chapter 2M of the Corporations Act 2001, the Regulator must:
(a) give a copy of the notification to ASIC; and
(b) do so as soon as practicable after receiving the notification.
(4) For the purposes of this section, audit means:
(a) an audit of a registrable superannuation entity conducted in fulfilment of a requirement imposed by a provision of the RSE licensee law; or
(b) an audit of a registrable superannuation entity conducted in fulfilment of a requirement imposed by a provision of Chapter 2M of the Corporations Act 2001; or
(c) an audit of a self managed superannuation fund.