Superannuation Industry (Supervision) Regulations 1994
A requirement to give information under a Division of this Part must be met within the time specified in the Division as the time for compliance. 2.03(2) Requirements concerning information.
Information given in accordance with this Part must:(a) be in writing; and (b) be worded and presented in a clear and effective manner. 2.03(3)
Information given in accordance with this Part may be given, where appropriate, in diagrammatical form. 2.03(4) Where information may mislead (if incomplete, outdated, etc).
If the trustee of a superannuation entity has reason to think that information that the trustee is required to give under a Division of this Part will, or may, be materially misleading, the trustee must give with the information a statement containing further information to rectify any misleading, or potentially misleading, effect.
If a change in a fund's investment policy means that information about past earnings rates is not a reliable guide to future earnings, an appropriate explanation (including the change of policy and its likely effect on future earnings rates) must be given.