Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For the purposes of subsection 7 (1) of the Act, the standards set out in this Division are prescribed.
(2) A reporting period of a superannuation fund must not begin after the end of the preceding reporting period of the fund.
(3) The trustees of a superannuation fund must keep and retain records of the operations of the fund by reference to each reporting period to which a report that the trustees are required to prepare under this Division relates.