Superannuation Industry (Supervision) Amendment Regulation 2012 (No.   )1
Select Legislative Instrument 2012 No.   
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Superannuation Industry (Supervision) Act 1993.
Dated	2012

Governor-General
By Her Excellency’s Command
BILL SHORTEN
Minister for Financial Services and Superannuation

1	Name of regulation
		This regulation is the Superannuation Industry (Supervision) Amendment Regulation 2012 (No.   ).
2	Commencement
		This regulation commences on 1 July 2013.
3	Amendment of Superannuation Industry (Supervision) Regulations 1994
		Schedule 1 amends the Superannuation Industry (Supervision) Regulations 1994.

Schedule 1	Amendments
(section 3)
[1]	Paragraph 8.02A (b), including the note
substitute
	(b)	for a self managed superannuation fund—no later than 45 days before the day by which section 35D of the Act requires a return to be lodged for the fund.
[2]	Regulation 8.03 
substitute
8.03	Period within which audit report must be given
		For subsection 35C (6) of the Act, the period within which a report mentioned in that subsection must be given is:
	(a)	if the report is in respect of a self managed superannuation fund—28 days after the trustee of the fund has provided all documents relevant to the preparation of the report to the auditor; or
	(b)	if the report is for a public offer entity—4 months after the year of income to which the report relates; or
	(c)	if the report is for any other superannuation entity:
	(i)	for a year of income that ends before 30 June 2000—6 months after the year of income to which the report relates; and
	(ii)	for a year of income that ends on or after 30 June 2000—4 months after the year of income to which the report relates.	

Note
1.	All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.