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
66 Subsection 284(5)
Repeal the subsection, substitute:
(5) ASIC and the Commissioner of Taxation must give each other a copy of any report they prepare under this section in relation to:
(a) a self managed superannuation fund; or
(b) an approved SMSF auditor; or
(c) a person who conducted, or is conducting, an audit of a self managed superannuation fund.
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