Commonwealth Consolidated Regulations

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CORPORATIONS REGULATIONS 2001 - REG 7.9.07ZA

Way the information must be organised

General rule

  (1)   For the purposes of subsection   1017BB(3) of the Act, the trustee, or the trustees, of the registrable superannuation entity must organise the information about an investment option in a way that:

  (a)   is consistent with the tables in Schedule   8D to these Regulations; and

  (b)   is easily downloadable and readable; and

  (c)   is in one or more formats, with at least one of those formats being a delimited file format.

Different rows or columns in tables

  (2)   For the purposes of paragraph   (1)(a), when organising the information about an investment option in a way that is consistent with the tables in Schedule   8D, the tables used for the investment option may have a different number of rows or columns from those in the tables in that Schedule.

Using subsidiary tables

  (3)   Subregulation (1) does not prevent the information about the investment option from being expressed in a table that:

  (a)   deals only with the investment option; and

  (b)   makes use of one or more subsidiary tables;

if all of the information referred to in Schedule   8D is readily accessible from that combination of tables.


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