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

37   Subparagraph 131C(1)(b)(ii)

Repeal the subparagraph, substitute:

(ii) the person is disqualified or suspended under section 130F from being an approved SMSF auditor; or

(iii) the person is disqualified under section 131 from being an actuary; and