1990 No. 275 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT)

Commonwealth Numbered Regulations

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1990 No. 275 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 9

9. Before regulation 24 of the Principal Regulations the following regulation
is inserted in Part IV: Keeping and retention of records
``23Q. For the purposes of subsections 7 (1), 8 (1) and 8A (1) of the Act, the
trustees of a superannuation fund, an approved deposit fund or a pooled
superannuation trust must:

   (a)  keep records of the transactions, acts and operations of the fund or
        trust, as the case may be; and

   (b)  retain those records for at least 5 years after the end of the year of
        income in which the transactions, acts or operations occurred.".
        ''PRE>






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