Commonwealth Numbered Regulations

1989 No. 356 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 8

8. The Schedule to the Principal Regulations is amended:

   (a)  by omitting the heading and Form 1 and substituting the following
        heading and form:
SCHEDULE
                          FORM 1                   Subregulation 24 (1)

CERTIFICATE BY TRUSTEES The trustee(s) of (name of superannuation fund,
approved deposit fund or pooled superannuation trust) hereby certify that the
particulars contained in this return*/the return for the year of income
(insert year)* are correct and that, with the exception(s) mentioned in the
return, the fund*/trust* satisfied the superannuation fund conditions*/the
approved deposit fund conditions*/the pooled superannuation trust conditions*
applicable to the fund*/trust* in relation to the year of income specified in
the return.
(Signature of sole
trustee
or authorised
trustee(s)*)
Date:

*Delete as appropriate

   (b)  by adding at the end the following form:
                           FORM 4                  Subregulation 24 (4)

CERTIFICATE BY APPROVED AUDITOR-POOLED
SUPERANNUATION TRUSTS I*/We* certify that I*/we* have audited the accounts and
records of (name of pooled superannuation trust) for the year of income ended
(insert date) in accordance with the Australian Auditing Standards. In
my*/our* opinion, the information provided by the trustee(s) in the return of
the trust for that year of income is consistent with that contained in those
audited accounts and records in respect of which I*/we* made an unqualified
audit report*/an audit report containing the following qualification(s):*
(insert qualifications contained in the audit report) My*/Our* audit included
tests to determine whether the trust was a unit trust
to which the definition of "pooled superannuation trust" in subsection 3 (1)
of the Occupational Superannuation Standards Act 1987 applies and whether the
trust complied with the standards prescribed by regulations (specify the
regulations prescribing the standards to which the tests relate) of the
Occupational Superannuation Standards Regulations. Those tests did not provide
any evidence to suggest that the trust was not a pooled superannuation trust
or that the trust did not comply with those standards at all times during that
year of income, subject to the following qualification(s):* (give details of
any evidence suggesting that the trust was not, or may not have been, a
pooled superannuation trust or that the trust did not comply, or may not have
complied, with the standards referred to)
......................................
(Signature of approved auditor(s))
Date:
(Print name and address of approved
auditor(s))

*Delete as appropriate