OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

PART II - SUPERANNUATION FUNDS  

Division 2 - Information on fund management  

Subdivision A - Preliminary  

REGULATION 18D   PRESCRIBED STANDARDS AND REPORTING PERIODS  

18D(1)   [ Prescribed standards ]  

For the purposes of subsection 7(1) of the Act, the standards set out in this Division are prescribed.

18D(2)   [ Reporting period ]  

A reporting period of a superannuation fund must not begin after the end of the preceding reporting period of the fund.

18D(3)   [ Record-keeping requirement ]  

The trustees of a superannuation fund must keep and retain records of the operations of the fund by reference to each reporting period to which a report that the trustees are required to prepare under this Division relates.