Schedules of SMSF auditor fees

The fees under the Superannuation Auditor Registration Imposition Act 2012 are indexed each year from 1 July based on any increase in the Consumer Price Index (CPI) for the previous March quarter.

The following table outlines the fee changes effective from 4 July 2018 for:

• fees under the Superannuation Auditor Registration Imposition Act 2012 - Superannuation Auditor Registration Imposition Regulation 2012

Superannuation Auditor Registration Imposition Regulation 2012

Item	Matter	Fee from 4 July 2018
1	Applying for registration as an approved SMSF auditor	$1,927
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	No fee
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)	No fee
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)	No fee
6	Giving to the Regulator particulars under section 128H of the SIS Act within 1 month after they fell due	No fee
7	Giving to the Regulator particulars under section 128H of the SIS Act more than 1 month after they fell due	No fee
8	Inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a current extract	No fee
9	Inspecting or searching a register that the Regulator keeps under Division 1A of Part 16 of the SIS Act for a historical extract	$19
10	Inspecting or searching an extract of 10 pages or less given to or issued by the Regulator under Division 1A of Pat 16 of the SIS Act (other than an order made under subsection 130F (2) of the SIS Act)	$19
11	Inspecting or searching an extract of more than 10 pages to or issued by the Regulator under Division 1A of Pat 16 of the SIS Act (other than an order made under subsection 130F (2) of the SIS Act)	$40