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30 Jul 1212 2012 Auditor contravention report instructions

The ATO advises that the 2012 version of the Auditor contravention report (ACR) instructions, Completing the auditor/actuary contravention report (NAT 11299), gives self-managed super fund (SMSF) auditors and actuaries information about reporting criteria and examples to help complete the Auditor/actuary contravention report (NAT 11239).

The two most notable changes in the 2012 version of the ACR instructions are the inclusion of:

  • 'R13.18AA - Investment in collectables and personal-use assets' in the list of reportable sections and regulations
  • an additional field for the SMSF auditor number (SAN).


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