Commonwealth Consolidated Regulations

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Regulated superannuation funds, ADFs and pooled superannuation trusts

             (1)  This regulation applies in relation to:

                     (a)  a regulated superannuation fund (other than a self managed superannuation fund); and

                     (b)  an approved deposit fund (other than an excluded approved deposit fund); and

                     (c)  a pooled superannuation trust.

             (2)  For paragraph 1017C(5)(a) of the Act, the following are prescribed documents:

                     (a)  the governing rules of the fund or pooled superannuation trust;

                     (b)  audited accounts of the fund or pooled superannuation trust, together with (whether or not specifically requested) the auditor's report in relation to the accounts;

                     (c)  for a fund--the most recent actuarial report (as referred to in regulation 9.30 of the SIS Regulations) on the fund, and any subsequent written advice by an actuary to the trustee, to the extent that those documents are relevant to:

                              (i)  the overall financial condition of the fund; or

                             (ii)  the entitlements of a person;

                     (d)  a copy of the fund information given under section 1017DA of the Act, or Subdivision 2.4.3 of the SIS Regulations, that was most recently given to the members;

                      (f)  if, for a pooled superannuation trust:

                              (i)  fund information prepared for Subdivision 5.7 of Division 5; or

                             (ii)  information similar to fund information prepared for the SIS Regulations;

                            is relevant to the pooled superannuation trust, the fund information.

             (3)  If the person requesting the information is not a concerned person or an employer-sponsor, the documents mentioned in paragraphs (1)(a) and (c) are not prescribed documents.

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