Commonwealth Consolidated Acts

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 269

    For the purposes of an investigation of the whole or a part of the affairs of a superannuation entity or approved SMSF auditor, or the conduct of an audit of a self managed superannuation fund, an inspector may, by written notice given to a person who:

  (a)   is a relevant person in relation to the entity, auditor or audit; or

  (b)   the inspector believes on reasonable grounds has the custody or control of any books relating to those affairs or that audit;

require the person to produce all or any of those books to the inspector.