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
4 After paragraph 6(1)(e)
Insert:
(ea) the Commissioner of Taxation also has the general administration of Part 16 (other than section 128N) to the extent that:
(i) it relates to self managed superannuation funds; and
(ii) that administration is not conferred on ASIC by paragraph (da); and
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