Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:8:p41
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 8 (pt 41/41)
Character Range: 734343–735965

have confirmed the decision under subregulation (3) at the end of that period.
 (5) If the Regulator varies or revokes a decision made under regulation 12.12, 12.13 or 12.14, the Regulator must give written notice of the variation or revocation to the Commissioner of Taxation.

13.26  Review by Administrative Review Tribunal of reconsidered decisions
  Application may be made to the Administrative Review Tribunal for review of a decision of the Regulator to confirm or vary a decision under subregulation 13.25(3), including a decision that is taken under subregulation 13.25(4) to have been confirmed.

Part 14—Transitional arrangements

Division 14.1—Transitional arrangements arising out of Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

14.01  Definition
  In this Part:
sign off, in relation to an audit (an SMSF audit) of a superannuation entity that is a self managed superannuation fund, means the action that occurs when an auditor gives a report of the kind mentioned in subsection 35C(1) of the Act to each trustee of the entity for subsection 35C(6) of the Act.

14.02  Applications before 1 July 2013 as an approved SMSF auditor
  For item 71 of the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012, the table sets out the prescribed circumstances.

Item  Prescribed circumstance                                                                                                                                                                Requirement of paragraph 128B(1)(a) of the Act taken to have been met