Pt 25 heading substituted by No 158 of 2012, s 3 and Sch 2 item 41, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading. The heading formerly read:

PART 25 - MONITORING AND INVESTIGATING SUPERANNUATION ENTITIES

Div 2 heading substituted by No 158 of 2012, s 3 and Sch 2 item 47, effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading. The heading formerly read:

Division 2 - Monitoring superannuation entities

S 256(1) substituted by No 158 of 2012, s 3 and Sch 4 item 16, effective 31 January 2013. S 256(1) formerly read:

256(1)
For the purposes of this Act, an authorised person may enter, at any reasonable time, any premises at which the person has reason to believe books relating to the affairs of a superannuation entity or approved SMSF auditor, or relating to the conduct of an audit of a self managed superannuation fund, are kept and may:

(a) inspect any book found on the premises that relates to those affairs or the conduct of that audit, or that the authorised person believes on reasonable grounds to relate to those affairs or the conduct of that audit; and

(b) make copies of, or take extracts from, any such book.

S 256(1) amended by No 158 of 2012, s 3 and Sch 2 items 50 - 52, by inserting " or approved SMSF auditor, or relating to the conduct of an audit of a self managed superannuation fund, " and inserting " or the conduct of that audit, " in para (a), effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading.

S 256(1A) inserted by No 158 of 2012, s 3 and Sch 4 item 16, effective 31 January 2013.