OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)

SCHEDULE  

(subregulation 24(1) )

FORM 1 - CERTIFICATE BY TRUSTEES

The trustee(s) of ( name of superannuation fund, approved deposit fund or pooled superannuation trust ) hereby certify that the particulars contained in this return * /the return for the year of income ( insert year ) * are correct and that, with the exception(s) mentioned in the return, the fund * /trust * satisfied the superannuation fund conditions * /the approved deposit fund conditions * /the pooled superannuation trust conditions * applicable to the fund * /trust * in relation to the year of income specified in the return.

(Signature of sole trustee or authorised trustee(s) * )

Date:

* Delete as appropriate

FORM 2 - CERTIFICATE BY APPROVED AUDITOR - SUPERANNUATION FUNDS

I * /We * certify that I * /we * have audited the accounts and records of ( name of superannuation fund ) for the year of income ended ( insert date ) in accordance with the Australian Auditing Standards. In my * /our * opinion, the information provided by the trustee(s) in the return of the fund for that year of income is consistent with that contained in those audited accounts and records in respect of which I * /we * made an unqualified audit report * /an audit report containing the following qualification(s): *

( insert qualifications contained in the audit report )

My * /Our * audit included tests to determine whether the fund complied with the standards prescribed by regulations ( specify the regulations prescribing the standards to which the tests relate ) of the Occupational Superannuation Standards Regulations. Those tests did not provide any evidence to suggest that the fund did not comply with those standards at all times during that year of income, subject to the following qualification(s): *

( give details of any evidence suggesting that the fund did not comply, or may not have complied, with the standards referred to )

(Signature of approved auditor(s))

Date: .

( Print name and address of approved auditor(s) )

* Delete as appropriate

FORM 3 - CERTIFICATE BY APPROVED AUDITOR - APPROVED DEPOSIT FUNDS

I * /We * certify that I * /we * have audited the accounts and records of ( name of approved deposit fund ) for the year of income ended ( insert date ) in accordance with the Australian Auditing Standards. In my * /our * opinion, the information provided by the trustee(s) in the return of the fund for that year of income is consistent with that contained in those audited accounts and records in respect of which I * /we * made an unqualified audit report * /an audit report containing the following qualification(s): *

( insert qualifications contained in the audit report )

My * /Our * audit included tests to determine whether the fund complied with the standards prescribed by regulations ( specify the regulations prescribing the standards to which the tests relate ) of the Occupational Superannuation Standards Regulations. Those tests did not provide any evidence to suggest that the fund did not comply with those standards at all times during that year of income, subject to the following qualification(s): *

( give details of any evidence suggesting that the fund did not comply, or may not have complied, with the standards referred to )

I * /We * further certify that at all times during that year of income:

(i) the rules of the fund were approved rules; and

(ii) those rules of the fund were complied with.

(Signature of approved auditor(s))

Date: .

( Print name and address of approved auditor(s) )

* Delete as appropriate

FORM 4 - CERTIFICATE BY APPROVED AUDITOR - POOLED SUPERANNUATION TRUSTS

(subregulation 24(4) )

I * /We * certify that I * /we * have audited the accounts and records of ( name of pooled superannuation trust ) for the year of income ended ( insert date ) in accordance with the Australian Auditing Standards. In my * /our * opinion, the information provided by the trustee(s) in the return of the trust for that year of income is consistent with that contained in those audited accounts and records in respect of which I * /we * made an unqualified audit report * /an audit report containing the following qualification(s): *

( insert qualifications contained in the audit report )

My * /Our * audit included tests to determine whether the trust was a unit trust to which the definition of pooled superannuation trust in subsection 3(1) of the Occupational Superannuation Standards Act 1987 applies and whether the trust complied with the standards prescribed by regulations (specify the regulations prescribing the standards to which the tests relate ) of the Occupational Superannuation Standards Regulations. Those tests did not provide any evidence to suggest that the trust was not a pooled superannuation trust or that the trust did not comply with those standards at all times during that year of income, subject to the following qualification(s): *

( give details of any evidence suggesting that the trust was not, or may not have been, a pooled superannuation trust or that the trust did not comply, or may not have complied, with the standards referred to )

(Signature of approved auditor(s))

Date: .

( Print name and address of approved auditor(s) )

* Delete as appropriate