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
18 After paragraph 35C(5)(b)
Insert:
(ba) must, if it is approved for a superannuation entity that is a self managed superannuation fund, include a statement by the auditor as to the extent of the auditor's compliance with the auditor independence requirements referred to in paragraph 128F(d); and
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