Summary

Introduced with the Superannuation Auditor Registration Imposition Bill 2012, the bill amends: the

and to reinstate the temporary loss relief for merging superannuation funds with certain modifications; the and to introduce a registration regime for auditors of self-managed superannuation funds; the to expand the information required to be reported by superannuation providers to the Commissioner of Taxation; the and to facilitate the electronic transmission of payments and associated information between certain funds, schemes and providers by providing for a register to be kept by the Commissioner of Taxation; and five Acts to make technical amendments.