For subsection 128L(3) of the Act, the table sets out when fees imposed under the Superannuation Auditor Registration Imposition Act 2012 are due and payable.
Item | A fee payable for ... | is due and payable ... |
1 | applying for registration as an approved SMSF auditor | when the application is submitted |
1A | applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the Act | when the application is submitted |
1B | applying for registration as an approved SMSF auditor to be cancelled under section 128E of the Act | when the application is submitted |
2 | undertaking a competency examination in accordance with section 128C of the Act | when applying to sit the examination |
3 | giving to the Regulator a statement under section 128G of the Act | when the statement is submitted |
4 | giving to the Regulator a statement under section 128G of the Act within 1 month after it fell due (in addition to the fee payable because of item 3) | when the statement is submitted |
5 | giving to the Regulator a statement under section 128G of the Act more than 1 month after it fell due (in addition to the fee payable because of item 3) | when the statement is submitted |
6 | giving to the Regulator particulars under section 128H of the Act within 1 month after they fell due | when the particulars are submitted |
7 | giving to the Regulator particulars under section 128H of the Act more than 1 month after they fell due | when the particulars are submitted |
8 | inspecting or searching a register that the Regulator keeps under Division 1A of the Act | when the request is made |