Way the information must be organised
7.9.07ZA Way the information must be organised
General rule
For the purposes of subsection 1017BB(3) of the Act, the trustee, or the trustees, of the registrable superannuation entity must organise the information about an investment option in a way that:
is consistent with the tables in Schedule 8D to these Regulations; and
is easily downloadable and readable; and
is in one or more formats, with at least one of those formats being a delimited file format.
Different rows or columns in tables
For the purposes of paragraph (1)(a), when organising the information about an investment option in a way that is consistent with the tables in Schedule 8D, the tables used for the investment option may have a different number of rows or columns from those in the tables in that Schedule.
Using subsidiary tables
Subregulation (1) does not prevent the information about the investment option from being expressed in a table that:
deals only with the investment option; and
makes use of one or more subsidiary tables;
if all of the information referred to in Schedule 8D is readily accessible from that combination of tables.
This Act’s bill:Explanatory statement
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