Superannuation Industry (Supervision) Regulations 1994

PART 9A - 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.


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


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.