Superannuation Industry (Supervision) Regulations 1994

Pt 3A inserted by SR No 113 of 2004, reg 3 and Sch 1 item 3, effective 1 July 2004.

Div 3A.3 inserted by SR No 154 of 2004, reg 3 and Sch 1 item 1, effective 1 July 2004.

Definition of " asset " repealed by FRLI No F2023L01423, reg 4 and Sch 4 item 1(a), effective 28 October 2023. The definition formerly read:

asset
, for a registrable superannuation entity, means an item described as an asset in a statement of financial position prepared in respect of the entity.

Definition of " asset value " repealed by FRLI No F2023L01423, reg 4 and Sch 4 item 1(b), effective 28 October 2023. The definition formerly read:

asset value
, for a registrable superannuation entity, means the value worked out by determining the net balance of the registrable superannuation entity based on the statement of financial position prepared in respect of the entity for the last year of income of the entity before the start of the licensing transition period.

Definition of " statement of financial position " repealed by FRLI No F2023L01423, reg 4 and Sch 4 item 1(c), effective 28 October 2023. The definition formerly read:

statement of financial position
, for a registrable superannuation entity, means a statement of financial position prepared in respect of an entity, as a reporting document for the purpose of reporting standards referred to in section 13 of the Financial Sector (Collection of Data) Act 2001 .

Definition of " statement of financial position " substituted by SLI No 335 of 2005, reg 3 and Sch 1 item 4, effective 21 December 2005. The definition formerly read:

statement of financial position
, for a registrable superannuation entity, means a statement of financial position prepared in respect of the entity for section 112 of the Act.

Reg 3A.05 amended by FRLI No F2023L01423, reg 4 and Sch 4 item 2, by substituting the note, effective 28 October 2023. The note formerly read:

Note:

The definitions of licensing transition period and public offer entity licence are contained in subsection 10(1) of the Act.

Reg 3A.05 inserted by SR No 154 of 2004, reg 3 and Sch 1 item 1, effective 1 July 2004.