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Australian Government - Stronger Super website

Superannuation Auditor Registration Imposition Bill 2012

On 19 September the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Bill 2012 and Superannuation Auditor Registration Imposition Bill 2012 were introduced into Parliament.  These Bills reinstate the temporary loss relief for merging superannuation funds with certain modifications, introduce a registration regime for auditors of self‑managed superannuation funds, expand the information required to be reported by superannuation providers to the Commissioner of Taxation, facilitates the electronic transmission of payments and associated information between certain funds, schemes and providers by providing for a register to be kept by the Commissioner of Taxation and makes technical amendments to five Acts in relation to eligible superannuation entities.

The Explanatory Memorandum is available.