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

45   Section 253A

Omit "a fund or trust", substitute "a fund, trust or approved SMSF auditor, or in relation to an audit of a self managed superannuation fund,".