REGULATION 2.24A SPECIFIC REQUIREMENTS IN RELATION TO CAPITAL GUARANTEED FUNDS  
2.24A(1)
The trustee of a capital guaranteed fund must give to each member all of the following items of information:

(a) the contact details of the fund;

(b) a statement that outlines the means by which the fund is to be maintained as a capital guaranteed fund and sets out the name of the institution providing the investments that back the fund;

(c) the amount of the member's withdrawal benefit at the start of the reporting period;

(d) the amount of the member's withdrawal benefit at the end of the reporting period and the method by which that amount was worked out;

(e) the amount (if any) of the member's withdrawal benefit at the end of the reporting period that consists of preserved benefits within the meaning of Subdivision 6.1.2;

(f) the amount (if any) of the member's withdrawal benefit at the end of the reporting period that consists of restricted non-preserved benefits within the meaning of Subdivision 6.1.3;

(g) the amount (if any) of the member's withdrawal benefit at the end of the reporting period that consists of unrestricted non-preserved benefits within the meaning of Subdivision 6.1.4;

(h) if there are circumstances in which the trustee would pay the member's benefit to an eligible rollover fund:

(i) details of those circumstances; and

(ii) the contact details of the eligible rollover fund; and

(iii) a statement of the effect of the payment of benefits to the eligible rollover fund;

(i) a statement:

(i) that outlines the effect of the lower-risk/lower-return nature of the product on possible benefits in the long term; and

(ii) that there are other superannuation arrangements that may provide a greater return over the long term; and

(iii) that the member may wish to seek information about the rates of return of those superannuation arrangements.

2.24A(2)
Subject to subregulation (3), the trustee of a capital guaranteed fund must give to each member details of the following matters in respect of the member so far as they are applicable:

(a) the amount of the member's contributions during the reporting period;

(b) the amount of benefits rolled-over or otherwise transferred into the fund during the reporting period;

(c) the amount of withdrawals during the reporting period;

(d) the amounts of fees, charges and other expenses deducted by the fund during the reporting period from amounts held in any accounts in respect of the member;

(e) the amount of any allotment of employer contributions during the reporting period;

(f) the amount of any allotment of net earnings during the reporting period;

(g) the rate of any allotment of net earnings during the reporting period;

(h) the amount of bonuses that have accrued at the end of the reporting period;

(i) the amount of the sum assured;

(j) the amount payable in the event of the member's death:

(i) at the end of the reporting period; or

(ii) on the first day of the next reporting period;

or the method by which that amount is worked out;

(k) details, including the amount or method of working out, of other significant benefits (as defined in subregulation (4)), including, in particular, disability benefits;

(l) if the trustee is aware of contributions that are due and payable during the reporting period but have not been paid to the fund at, or shortly before, the date of issue of the report, details of the amount of those contributions and of action that the trustee has taken, or proposes to take, to have the contributions paid.

2.24A(3)
A nil amount need not be disclosed.

2.24A(4)
In this regulation, ' significant benefits ' means financial benefits that the trustee reasonably believes a member would reasonably expect to be told about.