Superannuation Industry (Supervision) Amendment Regulations 2000 (No. 3) (185 of 2000)
Schedule 1 Amendments
[2] After paragraph 1.04 (5) (b)
insert
(c) a trust in relation to which each of the following circumstances applies:
(i) the trustee has confirmed in writing an intention to have the trust treated as a PST;
(ii) the confirmation was given to APRA, in the approved form, and signed and dated by the trustee;
(iii) the confirmation was given not later than the time of lodgment, in accordance with subsection 36 (1) of the Act, of the first return in relation to the trust after the commencement of this paragraph;
(iv) the confirmation has not been withdrawn.
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