Source: https://www.legislation.gov.au/Details/F2019C00563
Timestamp: 2020-02-20 00:26:50
Document Index: 102308276

Matched Legal Cases: ['art 2', 'art 16', 'art 16', 'art 16', 'art 16', 'art 16']

F2019C00563
Select Legislative Instrument No. 329, 2012
This is a compilation of the Superannuation Auditor Registration Imposition Regulation 2012 that shows the text of the law as amended and in force on 1 July 2019 (the compilation date).
Part 2—Prescribed fees 1
4............ ASIC fees........................................................................................... 1
4A......... Registry fees....................................................................................... 2
5............ Method for calculating fees in subsequent financial years................... 2
Division 1—Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019 4
6............ Indexation of fees................................................................................ 4
This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.
Act means the Superannuation Auditor Registration Imposition Act 2012.
indexable matter: see subsection 5(2).
4 ASIC fees
For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.
Fee payable for ...
applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act
applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act
undertaking a competency examination in accordance with section 128C of the SIS Act
giving the Regulator a statement under section 128G of the SIS Act
giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)
giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)
giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due
giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due
4A Registry fees
inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract
inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist
inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist
inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist
inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist
5 Method for calculating fees in subsequent financial years
(1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.
(2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.
(2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:
(3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.
(4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.
Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.
Superannuation Auditor Registration Imposition Regulation 2012 (SLI No. 329, 2012)
11 Dec 2012 (F2012L02405)
Sch 1 (items 38–42): 4 July 2018 (s 2(1) item 2)
Sch 2 (items 15–19): 1 July 2019 (s 2(1) item 4)