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
56 Subsection 265(1)
Repeal the subsection, substitute:
(1) The Regulator may, in writing, appoint a member of the staff of the Regulator, or a member of the staff of the other Regulator, to be an inspector for the purposes of the conduct of investigations under this Division in relation to:
(a) the affairs of superannuation entities and approved SMSF auditors; and
(b) the conduct of audits of self managed superannuation funds.
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