Commonwealth Numbered Regulations

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1994 No. 57 SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS - REG 8.03

Audit certificate
8.03. For the purposes of subsection 113 (4) of the Act, the time within which
a certificate mentioned in that subsection must be given after the year of
income to which it relates is:

   (a)  if the certificate is in respect of an excluded fund-9 months; or

   (b)  if the certificate is in respect of a public offer entity other than
        an excluded fund-4 months; or

   (c)  if the certificate is in respect of any other superannuation entity-6
        months. 


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