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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:
This Act may be cited as the Superannuation Auditor Registration Imposition Act 2012 .
This Act commences on 31 January 2013.
Fees payable in accordance with section 128L of the Superannuation Industry (Supervision) Act 1993 are imposed.
(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 .
The Governor-General may make regulations for the purposes of section 4.