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

55   Subsection 263(2)

Repeal the subsection, substitute:

(2) The following provisions of this Division apply:

(a) in relation to a superannuation entity if a notice is given under subsection (1) to a trustee of the entity;

(b) in relation to an approved SMSF auditor if a notice is given under subsection (1A) to the auditor;

(c) in relation to a person who conducted, or who is conducting, an audit of a self managed superannuation fund, if a notice is given under subsection (1B) to the person.