Superannuation Industry (Supervision) Regulations 1994

PART 14 - TRANSITIONAL ARRANGEMENTS  

Division 14.1 - Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012  

REGULATION 14.01   14.01   DEFINITION  


In this Part:

sign off
, in relation to an audit (an SMSF audit ) of a superannuation entity that is a self managed superannuation fund, means the action that occurs when an auditor gives a report of the kind mentioned in subsection 35C(1) of the Act to each trustee of the entity for subsection 35C(6) of the Act.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.