Superannuation Industry (Supervision) Regulations 1994
PART 9A
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APPROVED SMSF AUDITORS
REGULATION 9A.07
9A.07
WHEN FEES MUST BE PAID
For subsection 128L(3) of the Act, the table sets out when fees imposed under the Superannuation Auditor Registration Imposition Act 2012 are due and payable.
[ CCH Note: This is the second of two headings each numbered as Part 9A. It appears that the insertion of the first heading number Part 9A may be a drafting oversight (see also the CCH Note under the heading for Pt 9A after reg 9.45).]
View history note
Hide history noteFor subsection 128L(3) of the Act, the table sets out when fees imposed under the Superannuation Auditor Registration Imposition Act 2012 are due and payable.
| Item | A fee payable for ... | is due and payable ... |
| 1 | applying for registration as an approved SMSF auditor | when the application is submitted |
| 1A | applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the Act | when the application is submitted |
| 1B | applying for registration as an approved SMSF auditor to be cancelled under section 128E of the Act | when the application is submitted |
| 2 | undertaking a competency examination in accordance with section 128C of the Act | when applying to sit the examination |
| 3 | giving to the Regulator a statement under section 128G of the Act | when the statement is submitted |
| 4 | giving to the Regulator a statement under section 128G of the Act within 1 month after it fell due (in addition to the fee payable because of item 3) | when the statement is submitted |
| 5 | giving to the Regulator a statement under section 128G of the Act more than 1 month after it fell due (in addition to the fee payable because of item 3) | when the statement is submitted |
| 6 | giving to the Regulator particulars under section 128H of the Act within 1 month after they fell due | when the particulars are submitted |
| 7 | giving to the Regulator particulars under section 128H of the Act more than 1 month after they fell due | when the particulars are submitted |
| 8 | inspecting or searching a register that the Regulator keeps under Division 1A of the Act | when the request is made |
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