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This is a Bill, not an Act. For current law, see the Acts databases.
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
i Superannuation Auditor Registration Imposition Bill 2012 No. , 2012
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3
Imposition of fees .............................................................................. 2
4
Amount of fees .................................................................................. 2
5 Regulations
........................................................................................
2
Superannuation Auditor Registration Imposition Bill 2012 No. , 2012 1
A Bill for an Act to impose fees on certain matters
1
relating to auditors of self managed superannuation
2
funds, and for related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Superannuation Auditor Registration
6
Imposition Act 2012.
7
2 Commencement
8
This Act commences on 31 January 2013.
9
Section 3
2 Superannuation Auditor Registration Imposition Bill 2012 No. , 2012
3 Imposition of fees
1
Fees payable in accordance with section 128L of the
2
Superannuation Industry (Supervision) Act 1993 are imposed.
3
4 Amount of fees
4
(1) The amounts of those fees are prescribed by the regulations.
5
(2) The regulations may prescribe such a fee:
6
(a) by prescribing an amount (not exceeding $1,000) as the fee;
7
or
8
(b) by prescribing a method for calculating the amount (not
9
exceeding $1,000) of the fee.
10
(3) The regulations may prescribe different amounts for different kinds
11
of matters mentioned in an item in column 1 of the table in
12
subsection 128L(1) of the Superannuation Industry (Supervision)
13
Act 1993.
14
5 Regulations
15
The Governor-General may make regulations for the purposes of
16
section 4.
17