Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(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.