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.