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.
(a) be in writing; and
(b) be worded and presented in a clear and effective manner. 2.03(3) [Information in diagrammatical form]
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this Part may be given, where appropriate, in diagrammatical form.2.03(4) Where information may mislead (if incomplete, outdated, etc).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 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.