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CORPORATIONS REGULATIONS 2001 - REG 7.9.42 Specific requirements in particular cases

CORPORATIONS REGULATIONS 2001 - REG 7.9.42

Specific requirements in particular cases

  (1)   Subject to subregulations   (2) and (3), fund information includes the following, so far as they are applicable:

  (a)   in respect of the pooled superannuation trust--the names of investment managers appointed by the trustee;

  (b)   the name of each approved trustee of the pooled superannuation trust during the relevant reporting period;

  (d)   in respect of the pooled superannuation trust--a statement of assets as at the end of:

  (i)   the relevant reporting period; and

  (ii)   the immediately preceding reporting period;

    that includes sufficient information to enable unit - holders to understand the asset allocation at those times;

  (e)   details of:

  (i)   each investment that has a value in excess of 5% of the total assets of the pooled superannuation trust; and

  (ii)   details of each combination of investments that the trustee knows or ought reasonably to know are invested, directly or indirectly, in a single enterprise or single group of associated enterprises and that have a combined value in excess of 5% of the total assets of the pooled superannuation trust;

  (f)   in respect of the pooled superannuation trust--the effective rate of net earnings of the pooled superannuation trust in the most recent reporting periods that, in total, constitute a period of at least 3 years;

  (g)   the information about costs of transactions mentioned in regulation   7.9.75;

  (h)   details of any penalties imposed on the trustee under:

  (i)   section   38A of the SIS Act; or

  (ii)   section   182 of the RSA Act.

  (2)   A nil amount need not be disclosed.

  (3)   For subparagraph   (1)(e)(ii), investments in a trust are taken not to be invested in the trustee of the trust.

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