Corporations Regulations 2001

the explanation of the fees mentioned in footnote 2 for superannuation products and footnote 2 for collective investment products;

information on performance fees including:

a statement about how performance fees affect administration fees and investment fees for a superannuation product, or management costs for a collective investment product; and

the method for calculating the fees; and

the amount of the fees, or an estimate of the amount if the amount is not known;

for tax—a cross reference to the “Tax” part of the Product Disclosure Statement;

for insurance fees and other costs relating to insurance (if relevant)—a cross reference to the “Insurance” part of the Product Disclosure Statement;

if the product is subject to tax—whether the benefit of any tax deduction is passed on to the investor in the form of a reduced fee or cost;

an explanation of adviser remuneration that forms part of any fee or cost in the table, including (if known to the product issuer):

the method of calculation; and

the amounts of commission or the range of amounts; and

whether the amounts are negotiable or rebatable; and

the way in which amounts may be negotiated or rebated;

an explanation of advice fees;

for a negotiated fee or cost—contact details of the person or body with whom the fee or cost can be negotiated and the manner of negotiation;

worked examples (if appropriate);

additional details of incidental fees (if appropriate);

details of transactional and operational costs such as brokerage and buy‑sell spread, including:

a description of the cost; and

the amount, or an estimate if the amount is not known; and

how and when the costs are recovered; and

a statement that the cost is an additional cost to the investor; and

whether any part of the buy‑sell spread is paid to the product issuer or an external manager;

the following information about fee changes:

if applicable, a statement about the issuer’s right to change the amount of fees without the investor’s consent;

any indexation arrangements that apply;

the period of advance notice required for fee changes;

any change in fee structure that is dependent on a person’s employment;

if the issuer has instituted a flexible charging structure, for each applicable fee, if known:

any maximum, and when it would apply; and

any waiver, and when it would not apply;

for a superannuation product—details regarding the protection of small accounts (member protection rules) unless already included in the Product Disclosure Statement.