Corporations Regulations 2001

This regulation is made for the purposes of paragraph 1017DA(1)(a) of the Act.

The trustee of a superannuation entity (other than an entity referred to in subparagraph (b)(i), (ii) or (iii) of the definition of registrable superannuation entity in section 9 of the Act or a self managed superannuation fund) must provide the holder of a superannuation product (being an interest in that entity) with the information, relating to the entity and any relevant sub‑plan (within the meaning of section 1017C of the Act), specified in subregulations (3), (5) and (7).

If, immediately before the day Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 commences, the trustee was required under paragraph 29QB(1)(a) of the SIS Act to make details of remuneration publicly available, the information is those details.

The information referred to in subregulation (3) must be provided by making it publicly available on the entity’s website throughout the period:

starting on the day the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 commences; and

ending on the day before the start of the period referred to in subregulation (6).

The information is the details set out in regulation 2M.3.04 in relation to the remuneration of each member of the key management personnel of the superannuation entity for the entity’s 2022‑23 financial year.

The information referred to in subregulation (5) must be provided by making it publicly available on the entity’s website throughout the period:

starting on the day that is 3 months after the later of the following:

the day the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 commences;

the last day of the entity’s 2022‑23 financial year; and

ending on the day before the entity first reports to members under section 314AA of the Act.

If, immediately before the day Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 commences, the trustee was required under paragraph 29QB(1)(b) of the SIS Act to make an annual report publicly available, the information is the annual report.

Subject to subregulation (9), the information referred to in subregulation (7) must be provided by making it publicly available throughout the period:

starting on the day the Treasury Laws Amendment (Financial Reporting and Auditing of Registrable Superannuation Entities) Regulations 2023 commences; and

ending on the day that the entity next provides fund information under regulation 7.9.32.

Subregulations 7.9.07ZB(5) to (7) apply to the requirement under this regulation to provide the information referred to in subregulation (7) of this regulation in the same way subregulations 7.9.07ZB(5) to (7) would apply if the information were a document referred to in item 1 of the table in subregulation 7.9.07ZB(3).

Subregulations 7.9.07ZB(5) to (7) permit later provision of information or provision of redacted information in certain circumstances, for example, in relation to standard employer‑sponsored sub‑plans.