Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 2 Approved SMSF auditors
Part 3 Application and transitional provisions
71 Applications before 1 July 2013 for registration as an approved SMSF auditor
(1) A person who, before 1 July 2013, applies for registration as an approved SMSF auditor is taken, in the circumstances prescribed by a regulation, to have met the one or more requirements of paragraph 128B(1)(a) of the Superannuation Industry (Supervision) Act 1993, as amended by this Schedule, prescribed by that regulation.
(2) This item does not affect the operation of subsection 128B(2) of that Act as so amended.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
