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)  the most recent fund information provided under regulation 7.9.32 to product holders of interests in the fund or the trust.

Note:          See also Subdivision 2.4.3 of the SIS Regulations in relation to the calculation of derivatives charge ratio (which relates to fund information referred to in regulation 7.9.37 of this instrument).

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