Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 (F2023L00990)

Schedule 1   Amendments

Corporations Regulations 2001

12   At the end of regulation 7.9.32

Add:

Fund information must be provided on website and, if holder elects, in hard copy or electronic copy

(6) The trustee must provide fund information for a fund reporting period to a product holder:

(a) by making the fund information publicly available on the superannuation entity's website; and

(b) if the holder elects to have a hard copy or electronic copy of the fund information - by sending the fund information to the holder, in that form, until the holder notifies the trustee that a hard copy or electronic copy is no longer required.

(7) Fund information for a fund reporting period must be readily accessible from the entity's website.

(8) Subregulations (6) and (7) do not apply to a self managed superannuation fund.