Commonwealth Consolidated Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

CORPORATIONS REGULATIONS 2001 - REG 7.9.42

Specific requirements in particular cases

             (1)  Subject to subregulations (2) and (3), fund information includes the following, so far as they are applicable:

                     (a)  in respect of the pooled superannuation trust--the names of investment managers appointed by the trustee;

                     (b)  the name of each approved trustee of the pooled superannuation trust during the relevant reporting period;

                     (d)  in respect of the pooled superannuation trust--a statement of assets as at the end of:

                              (i)  the relevant reporting period; and

                             (ii)  the immediately preceding reporting period;

                            that includes sufficient information to enable unit-holders to understand the asset allocation at those times;

                     (e)  details of:

                              (i)  each investment that has a value in excess of 5% of the total assets of the pooled superannuation trust; and

                             (ii)  details of each combination of investments that the trustee knows or ought reasonably to know are invested, directly or indirectly, in a single enterprise or single group of associated enterprises and that have a combined value in excess of 5% of the total assets of the pooled superannuation trust;

                      (f)  in respect of the pooled superannuation trust--the effective rate of net earnings of the pooled superannuation trust in the most recent reporting periods that, in total, constitute a period of at least 3 years;

                     (g)  the information about costs of transactions mentioned in regulation 7.9.75;

                     (h)  details of any penalties imposed on the trustee under:

                              (i)  section 38A of the SIS Act; or

                             (ii)  section 182 of the RSA Act.

             (2)  A nil amount need not be disclosed.

             (3)  For subparagraph (1)(e)(ii), investments in a trust are taken not to be invested in the trustee of the trust.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback