Superannuation Industry (Supervision) Regulations 1994

Heading to Pt 11 amended by SR No 193 of 1998.

Reg 11.02 repealed by SR No 170 of 2003, reg 3 and Sch 1 item 2, effective 2 July 2003. Reg 11.02 formerly read:

REGULATION 11.02 LODGMENT OF ANNUAL RETURNS BY NON SELF MANAGED SUPERANNUATION ENTITIES  
11.02
For the purposes of subsection 36(1) of the Act, the prescribed period after the end of each year of income of a superannuation entity is:

(a) for a superannuation entity that is a public offer entity - 4 months; and

(b) (Repealed by SR No 239 of 1999)

(c) for any other superannuation entity:

(i) for a year of income that ends before 30 June 2000 - 6 months; and

(ii) for a year of income that ends on or after 30 June 2000 - 4 months.

Note: This regulation does not apply to a superannuation entity that is a self managed superannuation fund for the whole of a year of income (see subs 36 (5) of the Act). The lodgment of returns by such a superannuation fund is dealt with in s 36A of the Act.

Reg 11.02 amended by SR No 239 of 1999, SR No 31 of 1999, SR No 240 of 1998 and SR No 193 of 1998.