Superannuation Industry (Supervision) Act 1993
(a) the fund is a defined benefit fund; and
(b) at the end of that year of income the employer-sponsor was a listed public company or an associate of a listed public company; and
(c) the market value of the fund's assets at the end of that year of income was not less than the base amount in relation to the fund at that time; and
(d) the trustee, or the trustees, of the fund have decided that this Division is to apply to the fund in respect of that year of income.
If the trustee, or the trustees, of the fund make a decision referred to in paragraph (1)(d), each trustee must ensure that the decision is recorded in writing.
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