Superannuation Industry (Supervision) Regulations 1994

REGULATION 2.07 TRUSTEE MAY MAKE A SUB-PLAN  
2.07(1)
The trustee of a regulated superannuation fund may make a determination, in accordance with subregulation (2), as to whether a sub-plan should be made for the purposes of this Part.

2.07(2)
In making a determination under subregulation (1), the trustee must have regard to all relevant matters, including each of the following:

(a) whether there is a common factor in a segment of the fund (for example, whether a group of members of the fund have the same employer);

(b) whether the governing rules of the fund provide for a particular segment to be a sub-plan.