OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

PART IV - MISCELLANEOUS  

REGULATION 24   FORM OF CERTIFICATE BY TRUSTEES AND APPROVED AUDITORS  

24(1)   [ Trustees ]  

For the purposes of subparagraphs 12(1)(a)(ii), 14(1)(a)(ii) and 15B(1)(a)(ii) of the Act, a certificate by the trustees of a superannuation fund, an approved deposit fund or a pooled superannuation trust must be in accordance with Form 1.

24(2)   [ Superannuation fund auditor ]  

For the purposes of subparagraph 12(1)(a)(iii) of the Act, a certificate by an approved auditor must be in accordance with Form 2.

24(2A)   [ Certificate incorporated in annual return ]  

A certificate referred to in subregulation (2) that:

(a) is incorporated in the printed text of a form of annual return made available by the Commissioner; and

(b) as printed, does not contain the words " in accordance with the Australian Auditing Standards " ;

is effective, for all purposes, as if it included those words.

24(3)   [ Approved deposit fund auditor ]  

For the purposes of subparagraph 14(1)(a)(iii) of the Act, a certificate by an approved auditor must be in accordance with Form 3.

24(4)   [ PST auditor ]  

For the purposes of subparagraph 15B(1)(a)(iii) of the Act, a certificate by an approved auditor must be in accordance with Form 4.