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

48   Subsection 255(1)

Repeal the subsection, substitute:

(1) For the purposes of this Act, the Regulator or an authorised person may, by written notice to:

(a) a relevant person in relation to a superannuation entity or approved SMSF auditor; or

(b) a relevant person in relation to an audit of a self managed superannuation fund;

require the relevant person to produce to the Regulator or an authorised person, at such reasonable time and reasonable place as are specified in a notice, any books relating to the affairs of the entity, auditor or audit.