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Superannuation Auditor Registration Imposition Bill 2012

2010-2011-2012

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Superannuation Auditor Registration Imposition Bill 2012

 

No.      , 2012

 

(Treasury)

 

 

 

A Bill for an Act to impose fees on certain matters relating to auditors of self managed superannuation funds, and for related purposes

   

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Imposition of fees............................................................................... 2

4............ Amount of fees................................................................................... 2

5............ Regulations......................................................................................... 2

 



A Bill for an Act to impose fees on certain matters relating to auditors of self managed superannuation funds, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Superannuation Auditor Registration Imposition Act 2012 .

2   Commencement

                   This Act commences on 31 January 2013.

3   Imposition of fees

                   Fees payable in accordance with section 128L of the Superannuation Industry (Supervision) Act 1993 are imposed.

4   Amount of fees

             (1)  The amounts of those fees are prescribed by the regulations.

             (2)  The regulations may prescribe such a fee:

                     (a)  by prescribing an amount (not exceeding $1,000) as the fee; or

                     (b)  by prescribing a method for calculating the amount (not exceeding $1,000) of the fee.

             (3)  The regulations may prescribe different amounts for different kinds of matters mentioned in an item in column 1 of the table in subsection 128L(1) of the Superannuation Industry (Supervision) Act 1993 .

5   Regulations

                   The Governor-General may make regulations for the purposes of section 4.