Superannuation Industry (Supervision) Regulations 1994

REGULATION 2.55 REPORTING PERIODS  
2.55(1)
Unit-holder information must be given in respect of consecutive unit-holder reporting periods.

2.55(2)
PST information must be given in respect of consecutive PST reporting periods.

2.55(3)
A reporting period that is a unit-holder reporting period or a PST reporting period must not exceed 12 months or, if ASIC on the application of an entity fixes a longer period for the PST in a particular case, that longer period.

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History

Reg 2.55(3) amended by SR No 193 of 1998.

2.55(4)
In relation to a particular unit-holder, all unit-holder information must be given in respect of the same unit-holder reporting period.

[ NOTE: For an example, see subregulation 2.19(4).]

2.55(5)
In relation to a particular unit-holder, all PST information need not be given in respect of the same PST reporting period.

[ NOTE: For a comparable example, see to subregulation 2.19(5).]

2.55(6)
In relation to a particular unit-holder, the first unit-holder reporting period must begin:

(a) if the unit-holder was a unit-holder at the start of the PST's 1994-1995 year of income, during that year of income; or

(b) in any other case - on a date not later than the date on which the unit-holder became a unit-holder.

2.55(7)
In relation to a particular unit-holder, the first PST reporting period must begin:

(a) if the unit-holder was a unit-holder at the start of the PST's 1994-1995 year of income, during that year of income; or

(b) in any other case - on a date not later than the date on which the unit-holder became a unit-holder.

2.55(8)
A subsequent reporting period must commence immediately after the end of the preceding reporting period.