Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_70
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 70
Character Range: 51500–52428

70  Approved auditors of self managed superannuation funds
(1) If, immediately before 31 January 2013, a person was an approved auditor of a self managed superannuation fund, the Superannuation Industry (Supervision) Act 1993 as amended by this Schedule applies in relation to the person as if the person became an approved SMSF auditor on 31 January 2013.
(2) Subitem (1) does not prevent the person applying, under section 128A of that Act as so amended, for registration as an approved SMSF auditor.
(3) This item continues to apply to the person until:
 (a) registration of the person as an approved SMSF auditor under section 128B of that Act as so amended takes effect; or
 (b) the end of 30 June 2013;
whichever happens earlier.
(4) While this item applies to the person, section 128J of that Act as so amended does not require particulars relating to the person to be entered in the Register of Approved SMSF Auditors.