Superannuation Industry (Supervision) Amendment Regulations 2008 (No. 2) (134 of 2008)

Schedule 1   Amendments

[1]   Regulation 8.02A

substitute

8.02A Period within which an auditor must be appointed (Act s 35C)

For subsection 35C (1) of the Act, the following periods are prescribed:

(a) for a registrable superannuation entity - as soon as practicable, but in any event, no later than the last day of each year of income;

(b) for a self managed superannuation fund - as soon as practicable but, in any event, no later than 30 days before the date by which the auditor must give a report mentioned in subsection 35C (6) of the Act to the trustees of the fund.

Note See regulation 8.03 for the period within which a report mentioned in subsection 35C (6) of the Act must be provided.