Commonwealth Numbered Regulations Commonwealth Numbered Regulations[1] Subregulation 1.03 (1), interpretation of reviewable decision , paragraphs (a) and (b)
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[2] Subparagraph 1.04 (2) (a) (i)
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Corporations Law
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[3] Subparagraph 1.04 (2) (a) (iii)
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Territory
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Territory, or is a delegate of the Auditor‑General
[4] Subparagraph 1.04 (2) (b) (i)
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(i) is, under Division 2 of Part 9.2 of the Corporations Act 2001 , registered, or taken to be registered, as an auditor; or
[5] Subparagraph 1.04 (2) (b) (ii)
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Territory
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Territory, or is a delegate of the Auditor‑General
[6] Subregulations 1.04 (2A) to (2C)
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[7] Subregulation 8.01 (1)
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paragraphs 112 (1) (a) and (b)
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paragraphs 35B (1) (a) and (b)
[8] Regulation 8.01A
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[9] Subregulation 8.02 (1)
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paragraph 112 (1) (c)
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paragraph 35B (1) (c)
[10] Subregulation 8.02 (2)
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paragraphs 112 (1) (a) and (b)
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paragraphs 35B (1) (a) and (b)
[11] After regulation 8.02
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8.02A Period within which an auditor must be appointed (Act s 35C)
For subsection 35C (1) of the Act, the following periods are prescribed:
(a) for a registrable superannuation entity -- as soon as practicable, but in any event, no later than the last day of each year of income;
(b) for a self managed superannuation fund -- as soon as practicable but, in any event, no later than 30 days before the date by which the auditor must give a report mentioned in subsection 35C (6) of the Act to the trustees of the fund.
Note See regulation 8.03 for the period within which a report mentioned in subsection 35C (6) of the Act must be provided.
[12] Regulation 8.03
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subsection 113 (4)
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subsection 35C (6)
[13] After regulation 8.03
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8.04 Period within which audit report is given to the APRA (Act s 36)
For subsection 36 (1) of the Act, the prescribed period is as soon as practicable but, in any event, no later than 4 months after the year of income to which that report relates.
[14] Paragraph 11.07 (1) (c)
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numbers.
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numbers; or
[15] After paragraph 11.07 (1) (c)
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(d) the RSE licensee of the entity.
[16] After subregulation 11.07 (2)
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(2A) For subsections 31 (1), 32 (1) and 33 (1) of the Act, it is a standard applicable to the operation of a superannuation entity other than a self managed superannuation fund that an incoming trustee must give written notice to the Regulator that it has commenced as a trustee of the entity.
(2B) A notice mentioned in subregulation (2A) must be given as soon as practicable after the RSE licensee has commenced as a trustee of the entity but, in any event, no later than 5 days after that date.
[17] Subsection 11.07 (3)
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(3) For subsections 31 (1), 32 (1) and 33 (1) of the Act, it is a standard applicable to the operation of a superannuation entity that the trustee must give notice in writing to the Regulator, in accordance with subregulation (4), of:
(a) a decision or resolution to wind up the entity; or
(b) a decision or resolution to retire as a trustee of the entity.
[18] Paragraph 11.07 (4) (a)
after
commenced
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or the trustee of the entity has retired
[19] Paragraph 11.07 (4) (b)
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entity and, in any event, before the winding up is commenced.
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entity or of the trustee to retire and, in any event, before the winding up is commenced or the trustee has retired.
[20] Division 13.1
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[21] Paragraph 13.17 (2) (b)
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or an approved non‑ADI financial institution
[22] Subparagraph 13.17 (2) (c) (i)
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, an approved non‑ADI financial institution
[23] Paragraph 13.17A (2) (b)
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or an approved non‑ADI financial institution
[24] Subparagraph 13.17A (2) (c) (i)
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, an approved non‑ADI financial institution
[25] Subsection 13.17AA (1)
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an approved non‑ADI financial institution