Commonwealth Consolidated Regulations

RETIREMENT SAVINGS ACCOUNTS REGULATIONS 1997 - REG 1.05

    For the purposes of the definition of approved auditor in section   16 of the Act, individuals each of whom is:

  (a)   under Division   2 of Part   9.2 of the Corporations Law, registered, or taken to be registered, as an auditor; and

  (b)   a Member of CPA Australia Limited or the Institute of Chartered Accountants in Australia;

constitute a specified class.