Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_73
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 73
Character Range: 53456–55669

73  Auditors previously disqualified under section 131
(1) If:
 (a) immediately before 31 January 2013, a person was a person in respect of whom an order (a section 131 order) is in force under section 131 of the Superannuation Industry (Supervision) Act 1993; and
 (b) immediately before the order came into force, the person was an approved auditor within the meaning of that Act;
on and after that day, the person is taken, for the purposes of that Act as amended by this Schedule, to be a person for whom an order (a section 130F order) disqualifying a person from being an approved SMSF auditor is in force under section 130F.
(2) If:
 (a) before 31 January 2013, an application was made, as mentioned in subsection 131(6) of the Superannuation Industry (Supervision) Act 1993, for the revocation of the section 131 order; and
 (b) a decision on the application was not made before that day;
on and after that day, an application is taken, for the purposes of that Act as amended by this Schedule, to have been made, as mentioned in subsection 130F(9) of that Act as so amended, for the revocation of the section 130F order.
(3) If:
 (a) before 31 January 2013, a request was made, under subsection 344(1) of the Superannuation Industry (Supervision) Act 1993, for reconsideration of a decision refusing to revoke the section 131 order; and
 (b) a decision on the request was not made before that day;
on and after that day, a request is taken, for the purposes of that Act as amended by this Schedule, to have been made, under subsection 344(1) of that Act as so amended, for reconsideration of a decision refusing to revoke the section 130F order.
(4) If:
 (a) before 31 January 2013, an application was made, under subsection 344(8) of the Superannuation Industry (Supervision) Act 1993, for review of a decision under subsection 344(4) of that Act relating to the section 131 order; and
 (b) a decision on the application was not made before that day;
on and after that day, an application is taken, for the purposes of that Act as amended by this Schedule, to have been made, under subsection 344(8) of that Act as so amended, for review of a corresponding decision relating to the section 130F order.