Superannuation Industry (Supervision) Act 1993
A person who has power under this Part to require another person to produce books relating to affairs of a superannuation entity may, whether or not that power is exercised, require the other person, so far as the other person can do so:
(a) to identify property of the entity; and
(b) to explain how a trustee or an investment manager of the entity has kept account of that property.
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