CTHRepealedLegislation
Financial Sector (Collection of Data) determination No. 43 of 2005
Application and commencementApplication and commencement
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Application and commencement
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This reporting standard applies to each trustee of a relevant registered superannuation entity as defined by paragraph 3 and shall begin to apply to those trustees on the later of 1 July 2005 and the date of registration on the Federal Register of Legislative Instruments.
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A superannuation entity is a relevant registered superannuation entity if, at the end of the most recent reporting period for the entity, it was either:
(a) a small APRA fund; or
(b) a single member approved deposit fund.