Commonwealth Numbered Regulations

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1993 No. 213 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) - REG 11

11. Regulation 18Q (Information to be given to an employer-contributor and to the Commissioner)
11.1 Subregulations 18Q (1), (2) and (3): Omit the subregulations, substitute:

"(1) The trustees of a superannuation fund must give, on request, a copy of
the current governing rules of the fund to an employer who makes
superannuation guarantee contributions to the fund.

"(2) In subregulation (1), 'current governing rules', in relation to a
superannuation fund, means the governing rules of the fund as in force on 1
July 1992 or on the day on which the employer first makes superannuation
guarantee contributions to the fund, whichever day is the later, and any
subsequent amendments to those rules in force on the day of the request.

"(3) The trustees of a superannuation fund in respect of which the
Commissioner is satisfied that the fund:

   (a)  satisfies the superannuation fund conditions; or

   (b)  should be treated as if it satisfied the superannuation fund
        conditions; must give, or cause to be given, a statement to that
        effect, signed by or on behalf of the trustees, to an employer who:

   (c)  makes, or is about to make, superannuation guarantee contributions to
        the fund; and

   (d)  has not been given a statement to that effect by the trustees before
        the commencement of this regulation.

"(3A) A statement under subregulation (3) must be given to the employer:

   (a)  if the employer made one or more superannuation guarantee
        contributions before the commencement of this regulation-before or as
        soon as practicable after the employer makes the first contribution
        after the commencement of this regulation; or

   (b)  in any other case-before or as soon as practicable after the employer
        makes the first contribution.".
11.2 Subregulation (4): Omit "If", substitute "Subject to regulation 18QA,
if".
11.3 Add at the end:

"(7) In this regulation, "superannuation guarantee contributions", in relation
to a superannuation fund, means contributions to the fund that result in a
reduction of the superannuation guarantee charge under the Guarantee Act in
respect of one or more members of the fund.". 


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