Statutory Rules
1988 No. 2551
Occupational
Superannuation Standards
Regulations2 (Amendment)
I,
THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice
of the Federal Executive Council, hereby make the following Regulation under
the Occupational Superannuation Standards
Act 1987.
Dated
14 October 1988.
N.
M. STEPHEN
Governor-General
By His Excellency’s Command,
Peter
Morris
Minister
of State for Industrial Relations
for
and on behalf of the
Treasurer
Schedule
The Schedule to the Occupational
Superannuation Standards Regulations is amended by omitting Forms 2 and 3 and
substituting the following forms:
“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):*
(S.R.
215/88)—Cat. No. 15/15.9.1988
(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’’”.
NOTES
1.
Notified in the Commonwealth of Australia
Gazette on 21 October 1988.
2.
Statutory Rules 1987 No. 322.
Printed
by Authority by the Commonwealth Government Printer