Superannuation Industry (Supervision) Regulations 1994

PART 14 - TRANSITIONAL ARRANGEMENTS  

Division 14.1 - Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012  

REGULATION 14.01  

14.01   DEFINITION  

In this Part:

sign off
, in relation to an audit (an SMSF audit ) of a superannuation entity that is a self managed superannuation fund, means the action that occurs when an auditor gives a report of the kind mentioned in subsection 35C(1) of the Act to each trustee of the entity for subsection 35C(6) of the Act.