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OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) 1991 No. 16 - REG 3. Regulation
24 (Form of certificate by trustees and approved auditors)
3.1 After subregulation 24 (2), insert:
"(2A) A certificate referred to in subregulation (2) that:
(a) is incorporated in the printed text of a form of annual return made
available by the Commissioner; and
(b) as printed, does not contain the words `in accordance with the
Australian Auditing Standards';
is effective, for all purposes, as if
it included those words.".
____________________________________________________________
1.
Notified in the Commonwealth of Australia Gazette on 5 February 1991.
2. Statutory Rules 1987 No. 322 as amended by 1988 No.255; 1989 Nos.
24, 281 and 356; 1990 Nos. 149, 150, 185, 202 and 275.