OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

PART II - SUPERANNUATION FUNDS  

Division 2 - Information on fund management  

Subdivision D - Matters relating to certain reports  

REGULATION 18K   PARTICULARS OF MATTERS RELATING TO REPORTS UNDER REGULATION 18H  

18K(1)   [ Specified fund assets ]  

For the purposes of paragraph 18H(3)(f) , the following assets are specified:

(a) an interest in Commonwealth, State or Territory securities or securities of a public authority of the Commonwealth or of a State or Territory;

(b) an interest in securities issued by the government of a foreign country or by a public authority of a foreign country;

(c) an interest in fixed interest securities not referred to in paragraph (a) or (b);

(d) an interest in a loan secured by mortgage, not being an interest referred to in paragraph (c);

(e) an interest in real property, other than an interest referred to in paragraph (d);

(f) an interest in a share in a body incorporated in Australia the shares in which are traded on a securities exchange;

(g) an interest in a share in a body incorporated in Australia the shares in which are not traded on a securities exchange;

(h) an interest in a share in a body incorporated in a foreign country the shares in which are traded on a securities exchange;

(i) an interest in a share in a body incorporated in a foreign country the shares in which are not traded on a securities exchange;

(j) an interest under a life policy;

(k) an interest in cash or in an interest-bearing deposit that is not described in another provision of this subregulation;

(l) an interest in a pooled superannuation trust;

(m) an interest in a unit trust, other than a pooled superannuation trust;

(n) any other assets.

18K(2)   [ Specified persons or bodies ]  

For the purposes of paragraph 18H(3)(h) , the following persons or bodies are specified:

(a) a trustee of the fund in that capacity;

(b) a person or body, other than a trustee of the fund, appointed to manage, or participate in the management of, the fund in the capacity of manager of the fund;

(c) a person or body giving advice to, or acting on behalf of, another person or body referred to in paragraph (a) or (b) in the proper performance of the functions attaching to a professional capacity or a business relationship in relation to the other person;

(d) a person who, otherwise than for valuable consideration given by or on behalf of another person, votes as a proxy or representative of the other person at a meeting of members of a body corporate having an interest that gives the body corporate an authority referred to in subparagraph 18H(3)(h)(iii) ;

(e) an agent or employee of a person or body described in paragraph (a), (b), (c) or (d) in that capacity.

18K(3)   [ Prescribed instruments ]  

For the purposes of subparagraph 18H(3)(j)(i) , the following instruments are prescribed:

(a) a financial instrument that is commonly known as:

(i) a futures contract; or

(ii) a forward contract; or

(iii) an interest rate swap contract; or

(iv) a currency swap contract; or

(v) a forward exchange rate contract; or

(vi) a forward interest rate contract;

(b) an instrument under which a right or an option in respect of a contract referred to in paragraph (a) may be exercised.

18K(4)   [ Instruments for exercise of right or option ]  

An instrument prescribed in paragraph (3)(b) includes any agreement, arrangement or understanding:

(a) whether formal or informal or partly formal and partly informal; and

(b) whether written or oral or partly written and partly oral; and

(c) whether or not having legal or equitable force and whether or not based on legal or equitable rights.