Superannuation Industry (Supervision) Regulations 1994



11.07A(1)   [ Prescribed standard]  

For subsection 31(1) of the Act, the requirement in subregulation (3) is a standard applicable to the operation of a regulated superannuation fund.

11.07A(2)   [ Application]  

The standard applies to the trustee of a superannuation fund that:

(a) is a self managed superannuation fund and:

(i) ceases to be such a superannuation fund; or

(ii) ceases to exist; or

(b) is not a self managed superannuation fund and becomes such a superannuation fund.

11.07A(3)   [ Disclosure]  

Within 28 days after the trustee first has knowledge of such a change, the trustee must tell the Commissioner of Taxation in writing:

(a) the fund's name; and

(b) its ABN; and

(c) the name of an individual who is able to act as a contact person, and his or her telephone and facsimile numbers; and

(d) the date on which the change occurred; and

(e) if the fund has not ceased to exist - whether it has become a self managed superannuation fund; and

(f) if the fund has become a self managed superannuation fund:

(i) for any trustee of the fund that is an individual - his or her name, date of birth and sex; or

(ii) for any trustee that is a corporation - its name and its ABN; and

(g) if the fund has not ceased to exist, but is not a self managed superannuation fund after the change - the trustee's name and its ABN.

11.07A(4)   [ Interpretation]  

In subregulation (3):

, for an entity, means the Australian Business Number given to the entity under the A New Tax System (Australian Business Number) Act 1999 .

(Repealed by SLI No 343 of 2007)


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