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.