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

67   Subsection 294(1)

Repeal the subsection, substitute:

(1) A copy of, or an extract from, a book relating to:

(a) affairs of a superannuation entity or approved SMSF auditor; or

(b) conduct of an audit of a self managed superannuation fund;

is admissible in evidence in a proceeding as if the copy were the original book, or the extract were the relevant part of the original book, as the case may be, whether or not the copy or extract was made under section 273.