Superannuation Industry (Supervision) Amendment Regulations 2001 (No. 2) (352 of 2001)

Schedule 1   Amendment

[1]   Subparagraph 1.04 (5) (c) (iii)

substitute

(iii) the confirmation was given not later than:

(A) the time of lodgment, in accordance with subsection 36 (1) of the Act, of the first return in relation to the trust after 12 July 2000 (the time of lodgment ); or

(B) such later time as allowed, in writing, by APRA, either generally or in a particular case and whether allowed before or after the time of lodgment;


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).