Superannuation Auditor Registration Imposition Act 2012

The Superannuation Auditor Registration Imposition Act 2012 is an Act that imposes fees on certain matters relating to auditors of self-managed superannuation funds. The Act commences on January 31, 2013, and provides for the imposition of fees prescribed by regulations. The fees are intended to cover the costs of auditing and supervising self-managed superannuation funds. The Act also includes provisions for the regulation of auditors and the imposition of penalties for non-compliance.

Key Provisions:

Imposition of fees on auditors of self-managed superannuation funds
Fees are prescribed by regulations
Act commences on January 31, 2013
Provides for regulation of auditors and imposition of penalties for non-compliance

Compilation Details:

Compilation No. 1
Compilation date: June 29, 2018
Registered: July 6, 2018
Includes amendments up to Act No. 57, 2018

Endnotes:

The endnotes provide information about the compilation and the compiled law
The abbreviation key sets out abbreviations used in the endnotes
The legislation history provides information about amending laws and amendments to the compiled law
The amendment history provides information about amendments at the provision level

Changes:

The compilation includes editorial changes made by First Parliamentary Counsel
The changes were made to prepare the compilation for registration
* The endnotes include a brief outline of the changes