Superannuation Industry (Supervision) Regulations 1994

PART 13 - MISCELLANEOUS  

Division 13.1A - Transitional arrangements arising out of the Superannuation Legislation Amendment Act (No 3) 1999  

REGULATION 13.10B   OUTSTANDING ANNUAL RETURNS  

13.10B(1)   [Application]  

This regulation applies to the trustee of a fund if subsection 252G(1) of the Act requires the trustee to give an annual return, a report, or information to the Commissioner of Taxation.

13.10B(2)   [APRA]  

Despite subsection 252G(1) of the Act, the trustee continues, until 30 June 2000, to be under an obligation to give the annual return, report or information to APRA rather than to the Commissioner.