Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 2 Approved SMSF auditors
Part 1 Main amendments
Superannuation Industry (Supervision) Act 1993
1 Paragraph 6(1)(a)
Omit "the Commissioner of Taxation by paragraph (e) or (g)", substitute "ASIC by paragraph (da) or the Commissioner of Taxation by paragraph (e), (ea) or (g)".
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