Corporations Regulations 2001

Subject to subregulations (2) and (3), fund information includes the following, so far as they are applicable:

in respect of the pooled superannuation trust—the names of investment managers appointed by the trustee;

the name of each approved trustee of the pooled superannuation trust during the relevant reporting period;

in respect of the pooled superannuation trust—a statement of assets as at the end of:

the relevant reporting period; and

the immediately preceding reporting period;

details of:

each investment that has a value in excess of 5% of the total assets of the pooled superannuation trust; and

details of each combination of investments that the trustee knows or ought reasonably to know are invested, directly or indirectly, in a single enterprise or single group of associated enterprises and that have a combined value in excess of 5% of the total assets of the pooled superannuation trust;

in respect of the pooled superannuation trust—the effective rate of net earnings of the pooled superannuation trust in the most recent reporting periods that, in total, constitute a period of at least 3 years;

the information about costs of transactions mentioned in regulation 7.9.75;

details of any penalties imposed on the trustee under:

section 38A of the SIS Act; or

section 182 of the RSA Act.

A nil amount need not be disclosed.

For subparagraph (1)(e)(ii), investments in a trust are taken not to be invested in the trustee of the trust.