Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_5
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 12817–13423

5  Subsection 10(1) (definition of approved auditor)
Repeal the definition, substitute:
approved auditor:
 (a) in relation to a superannuation entity that is a self managed superannuation fund—means an approved SMSF auditor; or
 (b) in relation to any other superannuation entity—means a person included in a class of persons specified in regulations made for the purposes of this definition, but does not include a person who is disqualified from being or acting as an auditor of all superannuation entities under section 130D; or
 (c) in any other case—means any person covered by paragraph (a) or (b).