Document ID: chunk:federal_register_of_legislation:C2025C00134:section:284
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 284
Character Range: 923176–924956

284  Report of inspector
 (1) An inspector must, on completion or termination of an investigation, prepare a report about the investigation.
 (2) The report must set out:
 (a) the inspector's findings about the matters investigated; and
 (b) the evidence and other material on which these findings were based; and
 (c) such other matters relating to or arising out of, the investigation as the inspector thinks fit.
 (3) The Regulator:
 (a) must give a copy of the report to:
 (i) each trustee of the superannuation entity to which the investigation related; or
 (ii) the approved SMSF auditor to whom the investigation related; or
 (iii) the person who conducted, or is conducting, the audit to which the investigation related; and
 (b) if the report, or a part of the report, relates to the affairs of another person to a material extent—may, on the Regulator's own initiative or at the request of that person, give a copy of the report or part of that report, to that person; and
 (c) if the report, or a part of the report, relates to a contravention of a law of the Commonwealth, of a State or of a Territory—may give a copy of the whole or a part of the report to:
 (i) the Australian Federal Police; or
 (ii) the Chief Executive Officer of the Australian Crime Commission; or
 (iii) the Director of Public Prosecutions; or
 (iv) a prescribed agency.
 (4) APRA and ASIC must give each other a copy of any reports they prepare under this section.
 (5) ASIC and the Commissioner of Taxation must give each other a copy of any report they prepare under this section in relation to:
 (a) a self managed superannuation fund; or
 (b) an approved SMSF auditor; or
 (c) a person who conducted, or is conducting, an audit of a self managed superannuation fund.

Division 7—Offences