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

13   Subsection 10(1)


Australian resident means a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936.