SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

PART 4 - ACCOUNTS, AUDIT AND REPORTING OBLIGATIONS FOR SUPERANNUATION ENTITIES  

Division 2 - Obligations for registrable superannuation entities  

SECTION 35AB   AUDITOR REQUESTS FOR DOCUMENTS  

35AB(1)  
If the auditor of a registrable superannuation entity requests, in writing, a trustee of the entity to give the auditor a document, each trustee of the entity must ensure that the document is given to the auditor within 14 days of the request being made. An auditor may only request documents that are relevant to the preparation of a report about the operations of the entity or the RSE licensee of the entity.

35AB(2)  
A trustee commits an offence if the trustee contravenes subsection (1).

Penalty: Imprisonment for 2 years.

35AB(3)  
A trustee commits an offence of strict liability if the trustee contravenes subsection (1).

Penalty: 50 penalty units.

Note:

For strict liability, see section 6.1 of the Criminal Code .




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