(1) A natural person who is an Australian resident may apply to the Regulator for registration as an approved SMSF auditor.
(2) The application must be in the approved form.
Note: The approved form may require electronic lodgement of the application: see sections 11A and 11B.
(3) The Regulator may request the applicant to give to the Regulator further information relating to the application within a specified time.
(4) The applicant is taken to have withdrawn the application if he or she does not give the further information within that time.