Corporations Regulations 2001
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10.21.01(1)
Subject to subregulations (2) and (3), for the purposes of regulations 7.5A.71 and 7.5A.72 , regulation 7.5A.73 first applies to an entity that was a phase 3 reporting entity on 30 September 2015, in relation to an OTC derivative transaction or an OTC derivative position, at all times during a period:
(a) starting on 1 October 2015; and
(b) ending at the end of the quarter day that next follows 2 successive disqualifying quarter days for the entity, counting disqualifying quarter days on or after 30 June 2015.
Entities with disqualifying quarter days on 31 March 2015 and 30 June 2015
10.21.01(2)
Subregulation (3) applies in relation to an entity that was a phase 3 reporting entity on 30 September 2015, if:
(a) the entity became a phase 3 reporting entity on or before 31 March 2015; and
(b) 31 March 2015 and 30 June 2015 were disqualifying quarter days for the entity.
10.21.01(3)
For the purposes of regulations 7.5A.71 and 7.5A.72 , regulation 7.5A.73 first applies to the entity, in relation to an OTC derivative transaction or an OTC derivative position, at all times during a period:
(a) starting on the day after the quarter day that next follows 2 successive qualifying quarter days for the entity, counting qualifying quarter days on or after 30 September 2015; and
(b) ending at the end of the quarter day that next follows 2 successive disqualifying quarter days for the entity.
Interpretation
10.21.01(4)
A term used in this regulation has the same meaning as in regulation 7.5A.73 .
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