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
31 Subsection 131AA(1)
After "superannuation entity" (first occurring), insert "that is not a self managed superannuation fund".