Superannuation Industry (Supervision) Regulations 1994
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|
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