Commonwealth Consolidated Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) (TRANSITIONAL PROVISIONS) REGULATIONS 1993 - REG 5

A fund is treated as if it had satisfied the transitional superannuation fund conditions at all times during the fund's pre-lodgment period if:

(a)

the fund satisfied the superannuation fund conditions under the applied OSS Act in relation to the fund's pre-lodgment period; or

(b)

APRA treats the fund, in accordance with the applied OSS Act, as satisfying the superannuation fund conditions in that period.