Commonwealth Numbered Regulations

SUPERANNUATION INDUSTRY (SUPERVISION) AMENDMENT REGULATIONS 2008 (NO. 2) (SLI NO 134 OF 2008) - SCHEDULE 1

(regulation 3)

[1]           Regulation 8.02A

substitute

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.

[2]           Paragraph 8.03 (a)

omit

section 36A

insert

section 35D