Superannuation Industry (Supervision) Regulations 1994
For the purposes of paragraph 342(4)(b) of the Act, if a prescribed event occurs in relation to a superannuation fund, the trustee of the fund must give notice in writing to APRA of the event not later than:
(a) a date 3 months after the date of the occurrence; or
(b) 31 March 1995;
whichever happens last.
(a) a statement of an amount that is certified by a superannuation actuary as the amount by which the pre-1 July 88 funding credits available in the fund is reduced as a result of the prescribed event; and
(b) a statement by the trustees of the fund that describes the prescribed event in sufficient detail to allow the statement to be properly considered.
In spite of subregulation (1), APRA may give notice in writing to the trustee of a superannuation fund extending the time in which the trustee must give notice to APRA of a prescribed event.