{"id":"F2012L02405","name":"Superannuation Auditor Registration Imposition Regulation 2012","slug":"superannuation-auditor-registration-imposition-regulation-2012","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"329 of 2012","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":90385,"registerId":"commonwealth-F2012L02405-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary\n\n#### 1 Name of regulation\n\n This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.\n\n#### 3 Definitions\n\n In this regulation:\n\n> Act means the Superannuation Auditor Registration Imposition Act 2012.\n\n> indexable matter: see subsection 5(2).\n\n> SIS Act means the Superannuation Industry (Supervision) Act 1993.\n\n## Part 2—Prescribed fees\n\n#### 4 ASIC fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

ASIC fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

applying for registration as an approved SMSF auditor

$1,927

1A

applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act

$1,028

1B

applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act

$899

2

undertaking a competency examination in accordance with section 128C of the SIS Act

$107

3

giving the Regulator a statement under section 128G of the SIS Act

nil

4

giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)

nil

5

giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)

nil

6

giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due

nil

7

giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due

nil

\n```\n\n#### 4A Registry fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

Registry fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract

nil

2

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist

$19

3

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist

nil

4

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist

$19

5

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist

nil

\n```\n\n#### 5 Method for calculating fees in subsequent financial years\n\n (1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.\n Indexable matters\n (2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.\n (2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:\n ![](image.002.png)\n where:\n\n> previous indexable amount is the amount of the fee for the indexable matter that was applicable immediately before that 1 July.\n\n (3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.\n (4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.\n (5) For this section:\n (a) if the Australian Statistician publishes a CPI number for a March quarter in substitution for a CPI number previously published by the Australian Statistician for that quarter, the publication of the later CPI number must be disregarded; and\n (b) if the Australian Statistician changes the reference base for the Consumer Price Index, then, after the change is made, regard must be had only to the CPI numbers published using the new reference base.\n (6) In this section:\n\n> CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 Australian capital cities) published by the Australian Statistician.\n\n> earlier CPI number is the CPI number for the March quarter 2 financial years before the relevant financial year begins.\n\n> latest CPI number is the CPI number for the last March quarter before the relevant financial year begins.\n\n## Part 3—Application, saving and transitional provisions\n\n### Division 1—Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019\n\n#### 6 Indexation of fees\n\n Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of regulation","content":"#### 1 Name of regulation\n\n This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n In this regulation:\n\n> Act means the Superannuation Auditor Registration Imposition Act 2012.\n\n> indexable matter: see subsection 5(2).\n\n> SIS Act means the Superannuation Industry (Supervision) Act 1993.","sortOrder":2},{"sectionNumber":"Part 2","sectionType":"part","heading":"Prescribed fees","content":"## Part 1—Preliminary\n\n#### 1 Name of regulation\n\n This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.\n\n#### 3 Definitions\n\n In this regulation:\n\n> Act means the Superannuation Auditor Registration Imposition Act 2012.\n\n> indexable matter: see subsection 5(2).\n\n> SIS Act means the Superannuation Industry (Supervision) Act 1993.\n\n## Part 2—Prescribed fees\n\n#### 4 ASIC fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

ASIC fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

applying for registration as an approved SMSF auditor

$1,927

1A

applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act

$1,028

1B

applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act

$899

2

undertaking a competency examination in accordance with section 128C of the SIS Act

$107

3

giving the Regulator a statement under section 128G of the SIS Act

nil

4

giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)

nil

5

giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)

nil

6

giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due

nil

7

giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due

nil

\n```\n\n#### 4A Registry fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

Registry fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract

nil

2

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist

$19

3

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist

nil

4

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist

$19

5

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist

nil

\n```\n\n#### 5 Method for calculating fees in subsequent financial years\n\n (1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.\n Indexable matters\n (2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.\n (2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:\n ![](image.002.png)\n where:\n\n> previous indexable amount is the amount of the fee for the indexable matter that was applicable immediately before that 1 July.\n\n (3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.\n (4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.\n (5) For this section:\n (a) if the Australian Statistician publishes a CPI number for a March quarter in substitution for a CPI number previously published by the Australian Statistician for that quarter, the publication of the later CPI number must be disregarded; and\n (b) if the Australian Statistician changes the reference base for the Consumer Price Index, then, after the change is made, regard must be had only to the CPI numbers published using the new reference base.\n (6) In this section:\n\n> CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 Australian capital cities) published by the Australian Statistician.\n\n> earlier CPI number is the CPI number for the March quarter 2 financial years before the relevant financial year begins.\n\n> latest CPI number is the CPI number for the last March quarter before the relevant financial year begins.\n\n## Part 3—Application, saving and transitional provisions\n\n### Division 1—Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019\n\n#### 6 Indexation of fees\n\n Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"ASIC fees","content":"#### 4 ASIC fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

ASIC fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

applying for registration as an approved SMSF auditor

$1,927

1A

applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act

$1,028

1B

applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act

$899

2

undertaking a competency examination in accordance with section 128C of the SIS Act

$107

3

giving the Regulator a statement under section 128G of the SIS Act

nil

4

giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)

nil

5

giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)

nil

6

giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due

nil

7

giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due

nil

\n```","sortOrder":4},{"sectionNumber":"4A","sectionType":"section","heading":"Registry fees","content":"#### 4A Registry fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

Registry fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract

nil

2

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist

$19

3

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist

nil

4

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist

$19

5

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist

nil

\n```","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Method for calculating fees in subsequent financial years","content":"#### 5 Method for calculating fees in subsequent financial years\n\n (1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.\n Indexable matters\n (2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.\n (2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:\n ![](image.002.png)\n where:\n\n> previous indexable amount is the amount of the fee for the indexable matter that was applicable immediately before that 1 July.\n\n (3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.\n (4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.\n (5) For this section:\n (a) if the Australian Statistician publishes a CPI number for a March quarter in substitution for a CPI number previously published by the Australian Statistician for that quarter, the publication of the later CPI number must be disregarded; and\n (b) if the Australian Statistician changes the reference base for the Consumer Price Index, then, after the change is made, regard must be had only to the CPI numbers published using the new reference base.\n (6) In this section:\n\n> CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 Australian capital cities) published by the Australian Statistician.\n\n> earlier CPI number is the CPI number for the March quarter 2 financial years before the relevant financial year begins.\n\n> latest CPI number is the CPI number for the last March quarter before the relevant financial year begins.","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Application, saving and transitional provisions","content":"## Part 1—Preliminary\n\n#### 1 Name of regulation\n\n This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.\n\n#### 3 Definitions\n\n In this regulation:\n\n> Act means the Superannuation Auditor Registration Imposition Act 2012.\n\n> indexable matter: see subsection 5(2).\n\n> SIS Act means the Superannuation Industry (Supervision) Act 1993.\n\n## Part 2—Prescribed fees\n\n#### 4 ASIC fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

ASIC fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

applying for registration as an approved SMSF auditor

$1,927

1A

applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act

$1,028

1B

applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act

$899

2

undertaking a competency examination in accordance with section 128C of the SIS Act

$107

3

giving the Regulator a statement under section 128G of the SIS Act

nil

4

giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)

nil

5

giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)

nil

6

giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due

nil

7

giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due

nil

\n```\n\n#### 4A Registry fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

Registry fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract

nil

2

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist

$19

3

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist

nil

4

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist

$19

5

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist

nil

\n```\n\n#### 5 Method for calculating fees in subsequent financial years\n\n (1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.\n Indexable matters\n (2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.\n (2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:\n ![](image.002.png)\n where:\n\n> previous indexable amount is the amount of the fee for the indexable matter that was applicable immediately before that 1 July.\n\n (3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.\n (4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.\n (5) For this section:\n (a) if the Australian Statistician publishes a CPI number for a March quarter in substitution for a CPI number previously published by the Australian Statistician for that quarter, the publication of the later CPI number must be disregarded; and\n (b) if the Australian Statistician changes the reference base for the Consumer Price Index, then, after the change is made, regard must be had only to the CPI numbers published using the new reference base.\n (6) In this section:\n\n> CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 Australian capital cities) published by the Australian Statistician.\n\n> earlier CPI number is the CPI number for the March quarter 2 financial years before the relevant financial year begins.\n\n> latest CPI number is the CPI number for the last March quarter before the relevant financial year begins.\n\n## Part 3—Application, saving and transitional provisions\n\n### Division 1—Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019\n\n#### 6 Indexation of fees\n\n Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.","sortOrder":7},{"sectionNumber":"Division 1","sectionType":"division","heading":"Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019","content":"## Part 1—Preliminary\n\n#### 1 Name of regulation\n\n This regulation is the Superannuation Auditor Registration Imposition Regulation 2012.\n\n#### 3 Definitions\n\n In this regulation:\n\n> Act means the Superannuation Auditor Registration Imposition Act 2012.\n\n> indexable matter: see subsection 5(2).\n\n> SIS Act means the Superannuation Industry (Supervision) Act 1993.\n\n## Part 2—Prescribed fees\n\n#### 4 ASIC fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

ASIC fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

applying for registration as an approved SMSF auditor

$1,927

1A

applying for conditions imposed on registration as an approved SMSF auditor to be varied or revoked under section 128D of the SIS Act

$1,028

1B

applying for registration as an approved SMSF auditor to be cancelled under section 128E of the SIS Act

$899

2

undertaking a competency examination in accordance with section 128C of the SIS Act

$107

3

giving the Regulator a statement under section 128G of the SIS Act

nil

4

giving to the Regulator a statement under section 128G of the SIS Act within 1 month after it fell due (in addition to the fee payable because of item 3)

nil

5

giving to the Regulator a statement under section 128G of the SIS Act more than 1 month after it fell due (in addition to the fee payable because of item 3)

nil

6

giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due

nil

7

giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due

nil

\n```\n\n#### 4A Registry fees\n\n For the purposes of section 4 of the Act, the fee mentioned in column 2 of an item of the following table is prescribed for the matter mentioned in column 1 of the item.\n\n```html\n

Registry fees

Item

Column 1
Fee payable for ...

Column 2
Fee

1

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract

nil

2

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, except if the request to inspect or search is made by a journalist

$19

3

inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract, if the request to inspect or search is made by a journalist

nil

4

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), except if the request to inspect or search is made by a journalist

$19

5

inspecting or searching an extract given to or issued by the Regulator under Division 1A of Part 16 of the SIS Act (other than an order made under subsection 130F(2) of that Act), if the request to inspect or search is made by a journalist

nil

\n```\n\n#### 5 Method for calculating fees in subsequent financial years\n\n (1) For the purposes of paragraph 4(2)(b) of the Act, the amount of a fee on or after 4 July 2018 is, subject to subsections (2A) to (4), the amount mentioned in column 2 of an item in the table in section 4 or 4A.\n Indexable matters\n (2) A matter is an indexable matter if it is mentioned in an item in the table in section 4A, and the fee is not nil.\n (2A) For the purposes of paragraph 4(2)(b) of the Act, in the financial year starting on 1 July 2019, or a subsequent 1 July, if the latest CPI number is greater than the earlier CPI number, the fee for an indexable matter is the amount worked out using the formula:\n ![](image.002.png)\n where:\n\n> previous indexable amount is the amount of the fee for the indexable matter that was applicable immediately before that 1 July.\n\n (3) If the latest CPI number is not greater than the earlier CPI number, the fee for the matter that is an indexable matter is the amount of the fee that was applicable immediately before that 1 July.\n (4) If, apart from this subsection, the amount worked out under subsection (2A) would be an amount of dollars and cents, the amount is to be rounded to the nearest whole dollar and, if the amount to be rounded is 50 cents, rounded down.\n (5) For this section:\n (a) if the Australian Statistician publishes a CPI number for a March quarter in substitution for a CPI number previously published by the Australian Statistician for that quarter, the publication of the later CPI number must be disregarded; and\n (b) if the Australian Statistician changes the reference base for the Consumer Price Index, then, after the change is made, regard must be had only to the CPI numbers published using the new reference base.\n (6) In this section:\n\n> CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 Australian capital cities) published by the Australian Statistician.\n\n> earlier CPI number is the CPI number for the March quarter 2 financial years before the relevant financial year begins.\n\n> latest CPI number is the CPI number for the last March quarter before the relevant financial year begins.\n\n## Part 3—Application, saving and transitional provisions\n\n### Division 1—Amendments made by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019\n\n#### 6 Indexation of fees\n\n Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.","sortOrder":8},{"sectionNumber":"6","sectionType":"section","heading":"Indexation of fees","content":"#### 6 Indexation of fees\n\n Despite subsection 5(2), the matter mentioned in item 4 of the table in section 4A, as amended by the Treasury Laws Amendment (ASIC Cost Recovery and Fees) Regulations 2019, is not an indexable matter in the financial year starting on 1 July 2019.","sortOrder":9}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1767},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The regulation maintains its original narrow focus on prescribing fees for SMSF auditor registration and related registry services. While amendments have updated specific fee amounts and indexation rules, the scope remains confined to cost recovery for auditor oversight functions without expanding into broader regulatory areas."},"complexity_factors":["CPI indexation formula referencing specific March quarter data and rounding rules","Cross-references to external legislation (Superannuation Industry (Supervision) Act 1993)","Conditional fee structures distinguishing between journalists and general public","Transitional provision excluding specific registry fee items from indexation in 2019"],"plain_english_summary":"This regulation fixes the fees for becoming and managing approval as a self‑managed superannuation fund (SMSF) auditor and for searching the public auditor register. It affects SMSF auditors, the public (and journalists), ASIC and the Regulator. Key charges include $1,927 to apply, $1,028 to vary conditions, $899 to cancel, and $107 for the competency exam; registry searches are free for current records and journalists, $19 for historical extracts. Fees are annually indexed to CPI and rounded to the nearest dollar."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Section 5 establishes CPI indexation for non‑nil registry fees (items in s4A). Section 6 amends that scope by excluding item 4 of the s4A table from indexation for the financial year starting 1 July 2019, narrowing the set of fees that will be increased under the indexation rule for that year (s5, s6)."},"complexity_factors":["Structured fee schedule with multiple distinct items for registration and registry services (s4, s4A).","Indexation mechanism referencing CPI with a formula, rounding rule and special handling of revised CPI series (s5(2A)–(4), s5(5)–(6)).","Transitional/exception provision excluding a specific registry item from indexation for the 2019–20 year (s6).","Cross‑references to provisions of the SIS Act that trigger particular fees (e.g. ss 128C–128H of the SIS Act cited in s4 items).","Presence of nil fees and journalist exemptions affecting who pays and when (s4, s4A)."],"plain_english_summary":"This regulation sets fixed fees for SMSF auditor registration matters (applications to register, vary or cancel conditions, competency exams) and for inspecting or extracting entries from the Regulator’s register (some fees are nil) (s4, s4A). It also prescribes how non‑nil registry fees are indexed to CPI in later years (with rounding and CPI reference rules) and makes a one‑year exception excluding one registry extract fee from indexation for the year starting 1 July 2019 (s5, s6). Applicants and users pay; the Regulator (ASIC) administers and collects the fees (s4, s4A)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012","history":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012/history","analysis":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012/analysis","conflicts":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012/conflicts","importantCases":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012/important-cases","documents":"/api/acts/superannuation-auditor-registration-imposition-regulation-2012/documents"}}