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
45 Section 253A
Omit "a fund or trust", substitute "a fund, trust or approved SMSF auditor, or in relation to an audit of a self managed superannuation fund,".
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