Superannuation Auditor Registration Imposition Act 2012
No. 161, 2012
An Act to impose fees on certain matters relating to auditors of self managed superannuation funds, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Imposition of fees............................................................................... 2
4............ Amount of fees................................................................................... 2
5............ Regulations......................................................................................... 2
Superannuation Auditor Registration Imposition Act 2012
No. 161, 2012
An Act to impose fees on certain matters relating to auditors of self managed superannuation funds, and for related purposes
[Assented to 28 November 2012]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Superannuation Auditor Registration Imposition Act 2012.
2 Commencement
This Act commences on 31 January 2013.
3 Imposition of fees
Fees payable in accordance with section 128L of the Superannuation Industry (Supervision) Act 1993 are imposed.
4 Amount of fees
(1) The amounts of those fees are prescribed by the regulations.
(2) The regulations may prescribe such a fee:
(a) by prescribing an amount (not exceeding $1,000) as the fee; or
(b) by prescribing a method for calculating the amount (not exceeding $1,000) of the fee.
(3) The regulations may prescribe different amounts for different kinds of matters mentioned in an item in column 1 of the table in subsection 128L(1) of the Superannuation Industry (Supervision) Act 1993.
5 Regulations
The Governor‑General may make regulations for the purposes of section 4.
[Minister’s second reading speech made in—
House of Representatives on 19 September 2012
Senate on 30 October 2012]