Superannuation Industry (Supervision) Act 1993
For the purposes of an investigation of the whole or a part of the affairs of a superannuation entity or approved SMSF auditor, or the conduct of an audit of a self managed superannuation fund, an inspector may, by written notice given to a person who:
(a) is a relevant person in relation to the entity, auditor or audit; or
(b) the inspector believes on reasonable grounds has the custody or control of any books relating to those affairs or that audit;
require the person to produce all or any of those books to the inspector.
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