OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
PART IIIA
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POOLED SUPERANNUATION TRUSTS
REGULATION 23N
23N
AUDIT
The trustees of a pooled superannuation trust must arrange:
(a) for the accounts and records for each year of income of the trust to be audited by an approved auditor; and
(b) for the auditor ' s report on the audit to be given to them not later than the day by which the return referred to in subsection 15B(1) of the Act in relation to that year of income is to be given to the Commissioner.
View history note
Hide history noteThe trustees of a pooled superannuation trust must arrange:
(a) for the accounts and records for each year of income of the trust to be audited by an approved auditor; and
(b) for the auditor ' s report on the audit to be given to them not later than the day by which the return referred to in subsection 15B(1) of the Act in relation to that year of income is to be given to the Commissioner.
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