Superannuation Industry (Supervision) Regulations 1994

Reg 8.03 substituted by SLI No 155 of 2013, reg 4 and Sch 2 item 11, effective 1 July 2013. Reg 8.03 formerly read:

REGULATION 8.03 PERIOD WITHIN WHICH AUDIT REPORT MUST BE GIVEN  
8.03
For the purposes of subsection 35C(6) of the Act, the period within which a report mentioned in that subsection must be given after the year of income to which it relates is:

(a) if the report is in respect of a self managed superannuation fund - the period ending on the day before the day by which section 35D of the Act requires a return to be lodged in respect of a self managed superannuation fund; or

(b) if the report is for a public offer entity - 4 months; or

(c) if the report is 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.

 View history note

 Hide history note

History

Reg 8.03 amended by SLI No 134 of 2008, reg 3 and Sch 1 item 2, by substituting " section 35D " for " section 36A " in para (a), effective 4 October 2007.

Reg 8.03 amended by SLI No 343 of 2007, reg 3 and Sch 1 item 12, by substituting " subsection 35C(6) " for " subsection 113(4) " , effective 24 September 2007.

Reg 8.03 amended by SR No 200 of 2002, reg 4 and Sch 2 item 12, by substituting " - the period ending on the day before the day by which seciton 36A of the Act requires a return to be lodged in respect of a self managed superannuation fund; or " for " - 9 months; or " in para (a), effective 29 August 2002.

Reg 8.03 amended by SR No 37 of 2001, reg 3 Sch 1 item 2, by substituting " 113(4) " for " 113(1) " , effective 1 March 2001.

Reg 8.03 amended by SR No 239 of 1999 and SR No 31 of 1999; substituted by SR No 430 of 1995.