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Exposure Draft - Regulations - Prescribed Period for Provision of SMSF Audit Report


Wednesday, 21 September 2011

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The Assistant Treasurer has released exposure draft regulations that amend the period in which self managed superannuation fund (SMSF) auditors are required to provide their audit report to SMSF trustees.

The draft regulations extend the audit period when the audit report cannot be provided on time due to certain circumstances beyond the auditor's control.

Making a submission

Interested parties are invited to comment on the exposure draft legislation and explanatory material. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Monday, 17 October 2011

Address written submissions to:
The Manager
Benefits and Regulation Unit
Personal and Retirement Income Division
The Treasury
Langton Crescent

Email: superamendments@treasury.gov.au

For enquiries, please call please call Sarah Alland on (02) 6263 3202.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  74.60kb
Explanatory Memorandum  13.88kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  390.29kb
Explanatory Memorandum  49.81kb

Related Items:

Submissions: Exposure Draft - Regulations - Prescribed Period for Provision of SMSF Audit Report - 14/11/2011
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