Commonwealth Consolidated Regulations

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SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 14.01

Definition

    In this Part:

"sign off" , in relation to an audit (an SMSF audit ) of a superannuation entity that is a self managed superannuation fund, means the action that occurs when an auditor gives a report of the kind mentioned in subsection   35C(1) of the Act to each trustee of the entity for subsection   35C(6) of the Act.


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