Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 2 Approved SMSF auditors
Part 2 Other amendments
Superannuation Industry (Supervision) Act 1993
17 Subsection 35C(1A)
After "a superannuation entity", insert "that is not a self managed superannuation fund".
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