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All private ancillary funds

Last updated 12 February 2019

J Has the fund’s auditor confirmed compliance by the fund and the trustee with the private AF guidelines?

Each financial year the trustee must arrange for an auditor to audit compliance with the guidelines by the fund and the trustee. The audit must be finalised before the date the fund is required to lodge the return.

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For more information, refer to private AF guidelines 28, 29 and 48.

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K Did the fund wind up or cease to be a private AF?

If the public AF wound up or ceased to be a private AF during the financial year, it must include the audit report when it lodges the ancillary fund return 2014.

QC41203