Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 2 Approved SMSF auditors
Part 1 Main amendments
Superannuation Industry (Supervision) Act 1993
7 Subsection 10(1)
SMSF auditor number , of an approved SMSF auditor, means the number stated under paragraph 128B(6)(b) in a certificate under subsection 128B(6) relating to the auditor's registration under section 128B.