OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) 1988 NO. 255 

OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS (AMENDMENT) 1988 NO. 255 
- TABLE OF PROVISIONS

1. Schedule  


1988 No. 255 OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS
(AMENDMENT)
- REG 1
Schedule


  The Schedule to the Occupational Superannuation Standards Regulations is
amended by omitting Forms 2 and 3 and substituting the following forms:
                                    "FORM 2
                        CERTIFICATE BY APPROVED AUDITOR-
                              SUPERANNUATION FUNDS
I*/We* certify that I*/we* have audited the accounts and records of (name of
superannuation fund) for the year of income ended (insert date) in accordance
with the Australian Auditing Standards. In my*/our* opinion, the information
provided by the trustee(s) in the return of the fund for that year of income
is consistent with that contained in those audited accounts and records in
respect of which I*/we* made an unqualified audit report*/an audit report
containing the following qualification(s):*
(insert qualifications contained in the audit report)
My*/Our* audit included tests to determine whether the fund complied with the
standards prescribed by regulations (specify the regulations prescribing the
standards to which the tests relate) of the Occupational Superannuation
Standards Regulations. Those tests did not provide any evidence to suggest
that the fund did not comply with those standards at all times during that
year of income, subject to the following qualification(s):*
(give details of any evidence suggesting that the fund did not comply, or may
not have complied, with the standards referred to)
......................................
                                           (Signature of approved auditor(s))
                                            Date: (Print name and address
                                                of approved auditor(s)) *
Delete as appropriate
                                     FORM 3
                        CERTIFICATE BY APPROVED AUDITOR-
                             APPROVED DEPOSIT FUNDS
I*/We* certify that I*/we* have audited the accounts and records of (name of
approved deposit fund) for the year of income ended (insert date) in
accordance with the Australian Auditing Standards. In my*/our* opinion, the
information provided by the trustee(s) in the return of the fund for that year
of income is consistent with that contained in those audited accounts and
records in respect of which I*/we* made an unqualified audit report*/an audit
report containing the following qualification(s):* (insert qualifications
contained in the audit report)
My*/Our* audit included tests to determine whether the fund complied with the
standards prescribed by regulations (specify the regulations prescribing the
standards to which the tests relate) of the Occupational Superannuation
Standards Regulations. Those tests did not provide any evidence to suggest
that the fund did not comply with those standards at all times during that
year of income, subject to the following qualification(s):* (give details of
any evidence suggesting that the fund did not comply, or may not have
complied, with the standards referred to) I*/We* further certify that at all
times during that year of income:
   (i)  the rules of the fund were approved rules; and
  (ii)  those rules of the fund were complied with.
......................................
                                           (Signature of approved auditor(s))
                                           Date: (Print name and address
                                                of approved auditor(s))
* Delete as appropriate ".


- NOTES


1988 No. 255*1* OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS*2*
(AMENDMENT)



*1* Notified in the Commonwealth of Australia Gazette on 21 October 1988.
*2* Statutory Rules 1987 No. 322.