Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_14
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 38424–39486

14  Subsection 10(1) (definition of relevant person)
Repeal the definition, substitute:
relevant person means:
 (a) in relation to a fund or trust:
 (i) if the trustee or an investment manager of the fund or trust is or includes an individual—that individual; or
 (ii) if the trustee or an investment manager of the fund or trust is or includes a body corporate—a responsible officer of that body corporate; or
 (iii) an auditor of the fund or trust; or
 (iv) an actuary of the fund or trust; or
 (v) a person who is a custodian in relation to the fund or trust; or
 (b) in relation to an approved SMSF auditor:
 (i) the approved SMSF auditor; or
 (ii) a person who is a relevant person under paragraph (a) in relation to a self managed superannuation fund of which the approved SMSF auditor is or was an auditor; or
 (c) in relation to an audit of a self managed superannuation fund:
 (i) the person who is conducting, or conducted, the audit; or
 (ii) a person who is a relevant person under paragraph (a) in relation to the self managed superannuation fund.