Superannuation Industry (Supervision) Regulations 1994

Reg 8.02A substituted by SLI No 155 of 2013, reg 4 and Sch 2 item 10, effective 1 July 2013. Reg 8.02A formerly read:

SECTION 8.02A REGULATION 8.02A PERIOD WITHIN WHICH AN AUDITOR MUST BE APPOINTED (ACT S 35C)  
8.02A
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.

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History

Reg 8.02A substituted by SLI No 134 of 2008, reg 3 and Sch 1 item 1, effective 4 October 2007. However, for the period starting on 4 October 2007 and ending immediately before 25 June 2008, the amendment does not apply to the extent to which:

(a) the rights of a person (other than the Commonwealth or an authority of the Commonwealth) as at 25 June 2008 would be affected so as to disadvantage that person; or

(b) liabilities would be imposed on a person (other than the Commonwealth or an authority of the Commonwealth) in respect of anything done or omitted to be done before 25 June 2008.

Reg 8.02A formerly read:

REGULATION 8.02A PERIOD WITHIN WHICH AN AUDITOR MUST BE APPOINTED (ACT S 35C)  
8.02A
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.

Reg 8.02A inserted by SLI No 343 of 2007, reg 3 and Sch 1 item 11, effective 24 September 2007.