302Matters to be included

302 Matters to be included

The following information must be included in the periodic statement under the heading “Additional explanation of fees and costs”, if it has not been included in another part of the periodic statement:

(a) details of incidental fees, such as cheque dishonour fees, that were incurred by the member during the period;

(b) details of any service fees that may have been incurred by the member during the period;

(c) where the member’s interest is sold as a result of forfeiture or hardship withdrawal—details of any amounts deducted from the proceeds of the sale; and

(c) for an interest in the scheme that is subject to tax—whether the benefit of any tax deduction has been passed onto the member in the form of a reduced fee or cost.