OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
PART IV
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MISCELLANEOUS
REGULATION 23Q
23Q
KEEPING AND RETENTION OF RECORDS
For the purposes of subsections 7(1), 8(1) and 8A(1) of the Act, the trustees of a superannuation fund, an approved deposit fund or a pooled superannuation trust must:
(a) keep records of the transactions, acts and operations of the fund or trust, as the case may be; and
(b) retain those records for at least 5 years after the end of the year of income in which the transactions, acts or operations occurred.
For the purposes of subsections 7(1), 8(1) and 8A(1) of the Act, the trustees of a superannuation fund, an approved deposit fund or a pooled superannuation trust must:
(a) keep records of the transactions, acts and operations of the fund or trust, as the case may be; and
(b) retain those records for at least 5 years after the end of the year of income in which the transactions, acts or operations occurred.
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