SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 8.02 Accounts and statements that must be prepared
SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 8.02
Accounts and statements that must be prepared(1) This regulation is made for the purposes of paragraph 35B(1)(c) of the Act.
(2) Where, because of subregulation 8.01(3), paragraphs 35B(1)(a) and (b) of the Act do not apply in respect of a regulated superannuation fund in respect of a year of income, the accounts and statements mentioned in subregulation (3) are specified in respect of the fund in respect of that year of income.
(3) Those accounts and statements are:
(a) a statement that policies of the kinds mentioned in subregulation 8.01(3) are in place at the end of the year of income; and
(b) a statement as to whether those policies have been fully maintained as directed by the relevant insurers; and
(c) a statement of the identities of those insurers; and
(d) the amounts contributed by employers and members in respect of the year of income; and
(e) where not all of those amounts have been paid as premiums on the policies--the amount of premiums paid on the policies in respect of the year of income; and
(f) the expenses incurred by the fund in respect of the year of
income, other than amounts covered by premiums.