Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_74
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 74
Character Range: 55669–56158

74  Enforcement of undertakings
If:
 (a) before 31 January 2013, the Commissioner of Taxation accepted an undertaking, under subsection 262A(1) of the Superannuation Industry (Supervision) Act 1993, given by an approved auditor; and
 (b) the undertaking was still in force immediately before that day;
on and after that day, the undertaking is taken, for the purposes of that Act as amended by this Schedule, to have been accepted by ASIC under that subsection of that Act as so amended.