Reg 2.08 inserted by FRLI No F2021L01076, reg 4 and Sch 1 item 4, applicable in relation to each year of income that ends on or after 6 August 2021.
Former reg 2.08 omitted by SR No 21 of 2002, reg 3 and Sch 1 item 16, effective 11 March 2002. Reg 2.08 formerly read:
REGULATION 2.08 APPLICATION
2.08(1)
This Division applies only to a fund that is:
(a)
a public offer superannuation fund; or
(b)
an approved deposit fund that is not an excluded approved deposit fund.
2.08(2)
(Omitted by SR No 83 of 1998)
[
NOTES:
1. For corresponding provisions concerning pooled superannuation trusts,
see
Subdivision 2.8.2 (regulation 2.53).
2. The purpose of the
'
information
'
provisions in relation to approved deposit funds (other than excluded approved deposit funds) and public offer superannuation funds is to prescribe information that, under Subdivision 3A of Part 19 of the Act, must be given before a public offer entity does certain acts;
see
sections 157, 157A and 158. In certain circumstances, that information is not required;
see
subsections 157(3), (4) and (5) of the Act and subregulation 2.09(2).
3. The disclosure requirements for public offer superannuation funds in relation to standard employer-sponsored members are prescribed in Division 2.3;
see also
subsection 157(3) of the Act.
4. The disclosure requirements in respect of eligible rollover funds regarding persons who become members of the fund under section 243 of the Act or under section 89 of the RSA Act are set out in Division 2.3 of these Regulations;
see
also subsection 157 (4) of the Act.]
[
CCH Note:
The reference in Note 2 should, apparently, read
'
Subdivision A of Division 3 of Part 19
'
.]
History
Reg 2.08(2) omitted by SR No 83 of 1998.
Former reg 2.08(2) amended by SR No 117 of 1997.
Former reg 2.08 amended by SR No 83 of 1998.
Former note 4 substituted by SR No 117 of 1997.
Former reg 2.08 substituted by SR No 159 of 1995.
Former note 2 amended by SR No 159 of 1995.
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