Commonwealth Numbered Regulations

1996 No. 44 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS (AMENDMENT) - REG 2

2.1 After regulation 8.01, insert: Statement of cash flows

"8.01A. For the purposes of paragraph 112 (1) (ba) of the Act (preparation of
a statement of cash flows), subsection 112 (1) of the Act does not apply to:

   (a)  a superannuation entity of the kind referred to in paragraph 8.01 (2)
        (a) in the circumstances referred to in subregulation 8.01 (2); or

   (b)  a superannuation entity of the kind referred to in subregulation 8.01
        (3) in the circumstances referred to in that subregulation; or

   (c)  an excluded fund.".